The Faculty of Graduate Studies awarded the researcher Mohammed Shaheen a Master’s Degree in Tax Disputes in response to his thesis entitled “The Impact of the Decision of the low Number (8) and its Amendments on Tax Payers Compliance from the Viewpoints of Reports Preparers”.

This study aims at identifying  the effect of Income Tax  Law (8) / 2011 on  commissioner  tax obligation According  tax statement employee  .

 Also, it aims at identifying some study variables like ( city, academic qualification, scientific specialization, career  , experience , facility work and  the tax statement client )  .

For achieving the study purpose, a questionnaire consists of 24 items in addition to (6) items about considerable tax statement objectives has been developed, distributed among 420 individuals who have been chosen randomly , gathered, codified, entered the computer and statically processed by using the Statistical Package of the Social Science (SPSS). Also, the study tool has been measured for reliability and credibility. 

The study results showed the following results :

1. A high  response on the effect of Income Tax  Law (8) / 2011 on  commissioner  tax obligation According  tax statement employee  .

2. A very high   response on the considerable tax statement objectives.

3. Significant differences at ( α=0.05) level among the responses means about the effect of Income Tax  Law (8) / 2011 on  commissioner  tax obligation According  tax statement employee  attributed to the variables of  city, career  and  tax statement client in favor of Tubas city, accountant and external auditor  .

4. No significant differences at ( α=0.05) level among the responses means about the effect of Income Tax  Law (8) / 2011 on  commissioner  tax obligation According  tax statement employee  attributed to the variables of  academic qualification, scientific qualification , years of experience and facility work.

According to the study results, several recommendations have been suggested about tax administration and tax statement employees  included improvement the administrative  role, forcing the client to submit his statement , activating the punishment system , cooperating between the  tax statement employees  and the tax administrative , taking fixed dates into consideration and employ experts for tax statements

The committee consisted of: Dr. Mufeed Thaher as a main supervisor and Chairman, Dr. Majeed Mansour as an external examiner and Prof. Tareq Al-Haj 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.