The Faculty of Graduate Studies awarded the researcher Tareq Ghazi Fares Antari a Master’s Degree in Tax Disputes in response to his thesis entitled “Fuel Tax Role in the Palestinian Treasury Revenue from the View Point of Petroleum Commission Employees During 

the Point (2007-2015)”.

The present study aimed to identify the role of Fuel tax in the general treasury of the Palestinian Authority from the point of view of the employees of the Petroleum Authority: Between 2007-2015, the researcher used the descriptive analytical method to study the study to suit the nature of the study. (55) questionnaire distributed to the employees of the Petroleum Authority, and (47) were retrieved, and the questionnaire was distributed to the employees of the Palestinian Petroleum Authority in the State of Palestine. The results of the total score for the field of fuel laws and regulations has reached an average of (4.06) and a standard deviation of (0.52) with a percentage of 81.1% which is a high response rate. It is clear from the results of the study that the total score of the field of fuel tax targets reached an average of (4.04) and with a standard deviation of (0.60) with a percentage rate of 80.80% which is a high response rate. It is clear that the total score of the collection field in the Fuel tax came at an average of 4.23 and a standard deviation of 0.57 with a percentage of 84.6% The response rate is high The results of the study showed that there is a statistically significant relationship between the role of Fuel tax in terms of laws and regulations, tax targets and operations, The collection of Fuel on the revenues of the general treasury of the Palestinian Authority from the point of view of the employees of the Petroleum Authority, where the relationship was strong and positive.

According to the results of the study, the researcher presented the following recommendations:

1. The necessity of removing the confusion regarding the terms of the Paris Economic Agreement with the prices of oil derivatives, the necessity of not favoring the owners of oil stations and non-discrimination between them, and the need to expand the import of fuel to neighboring Arab countries.

2. The need to remove some ambiguities in the Paris Convention and not to mention them in a literal manner in order to remove ambiguity and reduce attempts to explain these points in different ways, such as clarifying gasoline prices and confusion at the price of diesel.

3. The need to work on the preparation and rehabilitation of the infrastructure for Fuel such as oil refineries, transport pipes and storage warehouses.

The committee consisted of: Prof. Tareq Al Haj as a main supervisor and Chairman, Dr. Nader Slahat 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.