The Faculty of Graduate Studies awarded the researcher Sami Al-Dayyeh a Master’s Degree in Tax Disputes in response to his thesis entitled “Modifications on the Palestinian Investment Promotion Law for 2011 & 2014 and their Effect on Encouraging Local Investment”.
This study aimed to identify the amendment which has been done according to both decision to the low number (2 ) of the year 2011, and decision to the low number(7) of the year 2014 for promoting local investment, additional to the role of study variables (Administrative amendments, investment amendments, and guarantees) in its influence to encourage local investment. Also, this study aimed to identify the degree for local investor’s satisfaction on the proposals that would encourage local investment.
For achieving this goals, the researcher used the field descriptive analytical, and he made a questionnaire includes the amendment that happened as of both decision to the low number 2 of the year 2011 and decision to the low number 7 of the year 2014, and it was distributed to a sample of (106) of local investors, and they have formed accounted for almost 34% of the study community.
The study tool was presented to a number of arbitrators with experience and competence, and they noted its validity to measure what it developed to measure. Reliability coefficient of tool of the study was calculated based on alpha Cronbach equation, whereas the value of Reliability coefficient arrives (0.83), which is high stability that fulfills the purposes of scientific research.
Study results showed that the administrative and investment amendments of the decision to the low number (2) of the year 2011 came to a large approval degree. While the guarantees amendments came to a large approval degree. The results also indicated that the administrative and investment decision amendments to the law number (7) of the year 2014 came to a medium approval degree. While the guarantees amendments came to a very large approval degree.
In light of the results obtained by the researcher, he came out with a number of recommendations including:
1) Develop new incentives to meet the ambitions of investors.
2) The legislator takes into account when developing tax incentives, the legal status of taxpayers.
3) Add incentives which fit with specificity of each economic sector.
4) The legislator takes into account when placed collateral, the losses suffered to the agricultural sector arising from natural conditions.
5) Add crushers, quarries and projects that lead to bring local goods instead of imported goods within the sectors and projects that can benefit from the incentives to encourage investment sector.
6) Support quality projects through the provision of state-owned lands to carry out projects.
7) The legislator takes advantage of the investment promotion law in providing incentives that help to exploit Remote Areas.
The committee consisted of: Dr. Ghassan Daas as a main supervisor and Chairman, Dr. AbdelFattah Sartawi as an external examiner and Dr. Sameh Atout as an internal examiner.
At the end of the session, the committee approved the success of the researcher and recommended him a Master’s degree.