The Faculty of Graduate Studies awarded the researcher Ahmad Hamzi Baker Alomari a Master’s Degree in Tax Disputes in response to his thesis entitled “Factors Affecting the Taxpayers Compliance of Paying Taxes on Income Generated From Electronic Commerce in Palestine”.
This study aimed at identifying the factors that affect the commitment of taxpayers to the income derived from electronic commerce in Palestine. The study dealt with the concept of electronic commerce in terms of definition and identification of the fields of e-commerce application, the cognition of the parties involved, The recognition of electronic commerce in Palestine and the obstacles facing it. The study dealt with taxes on income and the rules of their imposition, the relationship between taxation and electronic commerce and what are the obstacles and jurisprudential trends of taxation on trade Runic.
The importance of the study is that it examines the factors affecting the commitment of taxpayers to the income generated by electronic commerce in Palestine in light of the development in the communications revolution and the new technologies that led to the emergence of electronic commerce, which raised a number of challenges, and most previous studies were conducted in Arab environments And foreign, while the study was carried out in the Palestinian environment, and the current study community consists of all Palestinian institutions and companies, from public shareholding companies, private shareholding companies, solidarity companies, foreign companies and individual companies in Palestine, The sample of the original study population represented by a sample of a certain number of the original community, the analysis of two hundred and sixty (260) questionnaires were done and the results through statistical packages spss program had been analyzed.
The results of the study indicate that all the factors of the study were high in all five areas of study (attitude towards commitment, social standard, conscious behavioral control, behavioral attitude toward commitment, and commitment to pay taxes). The overall average of all factors reached 3.58 and acquired a high degree, This shows that these factors have a significant impact on the obligation of taxpayers to income from electronic commerce.
The study recommended the provision of an appropriate environment for electronic commerce in various aspects, whether technological, scientific or technical through the Internet, in addition to holding seminars and conferences that encourage and stimulate electronic commerce and the provision of laws that regulate it.
It also recommended that attention should be paid to the behavioral factors that affect Internet users and websites from consumers, traders and manufacturers, and to work on the treatment of negative aspects affecting their behavior, and to conduct studies that measures the behavior of tax administrations and assessors and their attitudes towards electronic commerce. And their abilities to keep up with the rapid development in the technological, electronic and scientific fields.
The committee consisted of: Dr. Muath Asmar as a main supervisor and Chairman, Dr. Suhaib Jarrar as an external examiner and Dr. Moufid Thaher 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.