The Faculty of Graduate Studies awarded the researcher Najla Alawneh a Master’s Degree in Tax Disputes in response to her thesis entitled “The Effect of Applying Business Reengineering on Procedure of Tax Accounting At Income Tax Departments In Palestine”.
This study aimed at identifying the impact of applying the business reengineering on tax procedures in order to improve the performance of tax departments through redesigning its operation, defining its strategic vision, upgrading human resources and make use of information technology.
The topics of this study were discussed and analyzed in five chapters. The first chapter deals with the general framework of the study, chapter two deals with the concept of business reengineering and tax accounting procedures, as well as a realistic experiment on the application of business reengineering to the field of taxation in Lebanon. As for the third and fourth chapters, the study questions and hypotheses were presented, analyzed and discussed. In chapter five, the findings and recommendations of the study were clarified.
The researcher used the descriptive method and designed the questionnaire to be used as a tool in the study and then arbitrated it, in addition to adopting the comprehensive survey method, in order to gather preliminary information from the representative sample of the society. 150 questionnaires were distributed to employees of income tax departments in the West Bank, as for the number of the returned questionnaires was 143 with a recovery rate (95.3%), and 13 invalid questionnaires were excluded and 130 samples were analyzed. 
According to this, the data were analyzed with the Statistical Package of Social Sciences (SPSS). There are several statistical methods that have been used so as to achieve the objectives of the study, including the test of one sample (T), in addition to the correlation coefficient and the explanatory factor to clarify the relationship, and (B) sample was used to determine the effect of the re-engineering components on tax accounting procedures.
The study concluded several results:
1. The application of business reengineering components in the income tax departments helps in improving the tax accounting procedures by the degree of impact (B = 78.4%), in which that any increase of one unit in the application of the business engineering components will lead to an increase in the improvement of tax accounting procedures by (78.4%).
2. The increase of one unit in improving the design of operations will result in an increase in the improvement of tax accounting procedures by (59%).
3. The increase of one unit in the improvement of human resources will lead to an increase in the improvement of the procedures of tax accounting by (60%).
4. The increase of one unit in the improvement of information technology will lead to an increase in the improvement of the procedures of tax accounting by (62.7%).
5. The trends of the sample of the study were positive toward the design of operations, strategic vision, human resources, information technology and tax accounting procedures. So the percentages were respectively (81.8%, 80.8%, 77.5%, 79.2% ), (79.8).
6. The results of the statistical analysis showed a statistically significant effect at the significant level  (≤0.05) of the components of business re-engineering combined and individual on the tax accounting procedures, which means rejecting the zero hypothesis and accepting the alternative hypotheses.
7.There are no statistically significant differences in the level of significance (≤0.05) in the trends of the study sample individuals towards the re-engineering of the works and their effect on the tax accounting procedures in the income tax departments in Palestine according to the demographic variables, and this means accepting the zero hypothesis and rejecting the alternative hypothesis.
The study recommended the following:
1. In view of the basic requirements for applying of business reengineering, income tax departments must adopt the reengineering business approach to improve the performance of tax work and increase the effectiveness of tax accounting procedures.
2. The Ministry of Finance should adopt an integrated plan and prepare a specialized team to apply business re-engineering to income tax departments as a try to raise tax performance and provide better services to taxpayers.
The committee consisted of: Dr. Mufeed Al-Thaher as a main supervisor and Chairman, Dr. Atef Alawneh as an external examiner and Dr. Ghassan Daas as an internal examiner.
At the end of the session, the committee approved the success of the researcher and recommended her a Master’s degree.

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