The Legal System of the Palestinian Tax Management PDF |
| Hisham Radi Hashim Tayeh |
| Supervisor(s) |
| Dr. Mohammed Sharaqa - |
| Discussion Commity |
| 188 صفحة |
| Abstract : |
This study aims to know the legal system of the tax management, and its practical applications. And to know if this management and its facilities are consistent with this legal system, and how lawful are its actions under the principle of legality which means that managerial work is supervised by court. The researcher has reviewed the laws and publications related to the topic, he also depended on his experience in the tax domain as he is an employee in the Palestinian tax administration. In addition this study aims to connect between the components of the tax system : legislation, tax management and taxpayers. This study contains two chapters each chapter has many sections, chapter one is a general outlook at the tax systems, their goals and characteristics. It also talks about the managerial activity in the management authority, its functions and facilities. Furthermore, this study shows how consistent are these activities with the principle of legality. Chapter two talks about managerial applications in the Palestinian tax departments, and shows that tax laws have determined taxpayers' rights, and those the tax management and the necessity of its implementation. Next, this study talks about the practicality of implementing the tax law, its estimations and objection stages to the end of the tax process, by compulsion, agreement, or conciliation. Results of this research show that tax legislation, management and taxpayers are the pivots of the legal tax system and they should be consistent and stable with each other. Empirical evidence shows that this relation is compulsory and hostile, and that the strongest party (the tax management) is the most active one and the one that gets its rights by legal force finally. The tax legislation is unsuitable and hard on Palestinian taxpayers. The results also show that the national tax management is responsible for establishing a modern tax system that is consistent with the privacy of the Palestinian taxpayers and also consistent with the recent economic and political challenges. |
Wednesday, January 27, 2010
The Legal System of the Palestinian Tax Management
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it PDF |
| Mu’ayad Ibrahim Isma’il Hamdan |
| Supervisor(s) |
| Dr. Tareq El-Hajj - |
| Discussion Commity |
| صفحة |
| Abstract : |
Property Tax in the West Bank; under the auspices of law No. 11; year 1954; and laws adjusting to it Prepared by: Mu’ayad Ibrahim Isma’il Hamdan Supervised by: Dr. Tareq El-Hajj Abstract This study aims at recognizing the extent of the property tax in the west Bank to realizes its main objectives (the financial; the social; as well as the economic objective) under the property tax law. No 11, year 1954 and the laws adjusting to it. The sample of the study consists of the employees at the departments of the property tax in the west Bank due to their direct involvement with the subject of study. Pertaining to that, a questionnaire has been designed for the purpose of gathering statements already prepared specifically for that. Seventy – one questionnaires have been distributed the sample has formed 74.7% from. The employees of the property tax departments in addition the researcher had collected the necessary data from secondary sources; such as, books, references, registers; as well as the facts already abstained from the property tax departments in the west Bank. The researcher has tested five hypotheses to check if there is significant differences of the ability of the property tax in the west Bank to achieve its Main objectives. Factors considered are job; or salary; or scientific qualification; or socialites; |
The Judicial Impugn in Income Tax Disputes in Palestine
The Judicial Impugn in Income Tax Disputes in Palestine PDF |
| Raja Ahmad Mohammad Khwailed |
| Supervisor(s) |
| Dr.Mohammad Sharakah - |
| Discussion Commity |
| 214 صفحة |
| Abstract : |
Because of the importance of judicial impugn in taxes disputes among other tax issues, it represent a guarantee for appellant and because it suffered a lot during the occupation period it became as anew subject in the Palestinian taxes system because of the lack of experience in judicial impugn at different levels, weither by judicial system, taxes system or appetents or lawers Add to that a group of legal principles in tax subjects that been accepted by court decisions which contributes in putting these principles. Because the court of appeal in tax cases was inactive during occupation, the judicial impugn in tax disputes did not perform its role. For that reason a lot of impugn sentences are still mysterious and not clear for different parties, they need a lot of study and investigation to reveal that confusion. Judges, lawers, appellants and tax departments cooperated to narrow the gap resulted from setting aside judicial impugn to enable them to cope with the developments that took place in income tax disputes. The Palestinian lawyer still face many obstacles in dealing tax courts, these difficulties differ from one appellant to another. Because the Palestinian authority was the dream for many. It is still hard for many people to sue this authority in front of courts, for some, the reason for not impugning is the lack of trust in judicial system, they feel that the system will not be fair in dealing with tax system. There are other reasons for not impugn in courts concerning income tax disputes. I talked about that in details to acheive that following goals: - To show the importance of judicial impugn in income tax disputes and to state its goals. - To help the Palestinian legislator in determining the suitable court that will deal with such disputes. - To identify the procedures of judicial impugn in income tax disputes. - to concentrate on the legal principles that were approved by the Jordanian courts concerning judicial impugn which will act as a lighthouse in guiding the Palestinian judge and legislator. - To identify the problems and difficulties that face the judicial impugn procedures to enable the responsible departments to deal with such cases. - To enrich the research and to acheive the scientific and practical goals, the researcher reviewed come of the references in which he depended on legal lawes especially the Jordanian tax law number 25 far 1964 and court judgments. The researcher dealt with the subject as follows Introduction: in which the importance of taxes was clarified, then, the importance of judicial impugn in income tax disputes, which is considered as a guarantee for appellant. Introductory chapter, the researcher talked a bout the development of judicial impugn in Jordan, Egypt and Palestine since the issue of the first tax income law in these countries. First chapter: it talks a bout the importance of judicial impugn, the objective and procedures of impugn, in the second part, the characteristics of judicial impugn and the specialized court and law were clarified. Chapter tow talked a bout judicial applications in tax disputes First, it talked a bout court of appeal in income tax cases. It talked a bout the structure, authority and decision of these courts and the appealable decisions, the second part talked a bout the most important problems that face judicial impugn in taxes disputes such as un uniformity of legislations, weakness of judicial system. lac of Palestinian income tax law. And other obstacles. After talking about the previous subjects, the researcher reached some results and recommendations that he hope to help the Palestinian judge and legislator and lawer. Recommendations: 1. Unify the legislations concerning taxes in west bank and Gaza 2. Pass the Palestinian tax law that cope with the developments and take into consideration the judgments related to judicial impugn. - Make the administrative impugn one phase. I.e. the committee can make decisions. - Give the authority to court of appeal to deal with judicial impugn in tax disputes. - The decision of the minister or the judge can be reviewed for impugn by the specialized court. 3. Cancel all the Israeli military orders and replace it with Palestinian Lawes that suite the Palestinian situation. 4. Eliminate the occupation heritage and make the impugn decision objective as possible. 5. Activate the judicial system and emphasize it independence in dealing with all the cases. 6. Activate the tax judicial impugn in tax disputes through passing specialized lawes that regulates the judicial authority and provide the needed guarantees to apply law. 7. Provide the needed number of judges to suite the number of cases in courts. 8. prepare Specialized judges to deal with tax disputes through training and rehabilitation to qualify there with the needed experience to deal with tax issues. 9. Create different kinds of courts to deal with the big number of cases. 10. Raise the awareness concerning taxes among Palestinian lewers and build up trust among the tax administration. 11. Provide a number of legal specialized people to working tax departments. 12. Rehabilitate the tax personnel through training that aim to introduce the legal issues and explain tax law. 13. Equip the tax departments with what they need to carry out the work. 14. Create an information unit in tax system that deals with judicial impugn. 15. The tax administration must holds workshops and seminars to explain tax law and income tax law and to clarify the role of lawers and personnel. 16. Rehabilitate lawers in the field of taxes through training courses. |
Effect of Using Visual Basic Language on Seventh Graders’ Temporary and Delayed Achievement and Their Motivation for Achievement in Mathematics Learni
Effect of Using Visual Basic Language on Seventh Graders’ Temporary and Delayed Achievement and Their Motivation for Achievement in Mathematics Learning PDF |
| Rana H. Darwish Abu Za’rour |
| Supervisor(s) |
| Dr. Shehadeh M. Abdo - د. محمد نجيب أسعد |
| Discussion Commity |
| 252 صفحة |
| Abstract : |
This study sought to identify the effect of using visual basic language on both temporary and delayed achievement of seventh grade students and motivation for their achievement in learning mathematics. To this end, the researcher investigated the effect of using a computer visual basic program, as a teaching method, on seventh graders’ achievement in mathematics. The researcher also examined the impact of the computer visual basic language, as a teaching technique on motivation for achievement in “Whole Numbers”, a unit in the seventh graders’ mathematics textbook, and their attitude towards learning mathematics. To test the study hypotheses and answer the questions of the study, the researcher administered a questionnaire to a random sample consisting of 140 seventh grade male and female students at government schools in Nablus District. The subjects were distributed among four sections in four different schools, two schools for boys and two schools for girls. Two sections, one for boys and one for girls, randomly chosen and both represented the two experimental sections. They were taught by using a computerized visual basic program as a teaching method. The subjects were 80 students of both sexes: 42 males and 38 females. The other two sections were a comparison group. They were taught by using traditional classroom instruction method. The comparison (control) group included 60 students of both sexes: 30 males and 30 females. The researcher prepared a prior knowledge test to check the equivalence of the two groups. Juries tested the reliability of the test. Its validity was calculated by using Gauder Richardson equation (20) and its value was 0.89. The researcher prepared a scientific achievement test on the whole numbers. Its reliability was checked by a jury while its validity was calculated by using Test and R-Test. Using Pearson’s correlation coefficient to calculate it, its value was found to be 0.86. The motivation for achievement scale was developed to measure the students’ motivation for achievement. Equivalence of the two groups was checked by using One Way Analysis of Variance; its validity was calculated by using Cronback Alpha. Its value was 0.93. The prior test was adopted to be used in the seventh grade in mathematics discipline in the academic year 2003/2004 to check the equivalence of the two groups: experimental and comparison. Then, the temporary test was administered to the two study groups directly after completion of the study of the whole numbers, the second unit in the mathematics textbook of the seventh grade, to find out the effect of using the computerized visual basic language program on students’ direct achievement . Two weeks after administration of the temporary test and in order to identify the effectiveness of using the visual basic language as a teaching method in students’ retention of some concepts pertinent to the whole numbers, the delayed test was administered to the students. It was the temporary test itself. To test the study hypotheses and analyze the results, the researcher used the One Way Analysis of Variance and the Two – Way Analysis of Variance (Correlation Design 2x2). Findings· There were no statistically significant differences at a =0.01 among the averages of seventh graders’ achievement which may be attributed to method of instruction. Computed F value was 23.076 whereas its Tabulated value was 6.63. That is, the first nill hypothesis was rejected and an alternative hypothesis was accepted. The difference was found to be in favor of the experimental group with whom the computerized program was used. · It was found that there were statistically significant differences at a=0.01 among the averages of the seventh graders’ scientific achievement which might be attributed to the sex variable. The Computed F value was 36.625 while its Tabulated value was 6.63. The nill hypothesis was rejected; an alternative hypothesis was accepted in favor of females’ averages. · There were statistically significant differences at a=0.01 in academic achievement in favor of the delayed test. Computed F value was bigger than its Tabulated value, meaning rejection of the third nill hypothesis and acceptance of the alternative nill hypothesis. · No statistically significant differences were found at a=0.01 among averages of the seventh graders’ academic achievement which might be attributed to interaction between method of instruction and sex. Computed F value was less than its Tabulated value: 4.910 against 6.63. · There were statistically significant differences between the averages of temporary motivation for achievement and the delayed achievement of the seventh graders due to method of instruction. The Computed F value in the temporary & delayed motivation for achievement was bigger than the Tabulated value (6.63). This means a rejection of the fifth nill hypothesis and an acceptance of the alternative hypothesis. The difference was in favor of the experimental group. · There were statistically significant differences at a=0.01 among the temporary and delayed motivation for seventh graders’ achievement due to sex. The Computed F value in the temporary and delayed motivation for achievement was bigger than its Tabulated value (6.63). This means a rejection of the sixth nill hypothesis and an acceptance of the alternative hypothesis. The difference was in favor of males in the motivation of both temporary and delayed achievement. · There were no statistically significant differences at a=0.01 in motivation for achievement of both the control and experimental groups. The Computed F value equaled its tabulated value. This means a rejection of the seventh nill hypothesis and an acceptance of the alternative nill hypothesis. · No statistically significant differences were found among the averages of motivation for temporary and delayed achievement of the seventh graders in mathematics due to the interaction between method of instruction and sex. The Computed F. Value was less than its Tabulated value (6.63). · In the light of these findings, the researcher recommends that mathematics teachers use computerized educational programs in teaching. The researcher also recommends that further research be conducted on effect of using computerized programs in teaching other scientific disciplines. She recommends also the establishment of a committee to plan and design computerized educational packages in all fields of knowledge such as education and science and not to depend on ready-made programs. She also recommends strengthening the relationship between mathematicians and computer engineers to develop computerized educational programs in mathematics due to their scarcity and lack of Comprehensiveness. |
The Effect of Using Pragmatic Competence Test on the Ninth Graders’ Proficiency of the Major Four Skills in Nablus City
The Effect of Using Pragmatic Competence Test on the Ninth Graders’ Proficiency of the Major Four Skills in Nablus City PDF |
| Wafa Omar Mahmoud Maraheel |
| Supervisor(s) |
| Dr. Fwaz Aqel - |
| Discussion Commity |
| 1.Dr. Fawaz Aqel, Chairman 2. Dr. Awad Keshita, External Member 3. Dr. Suzanne Arafat, Internal Member 4. Dr. Abdel Raheem Barham, Internal Member |
| 192 صفحة |
| Abstract : |
This study investigated the effect of training ninth graders on Pragmatic Competence activities: linguistic competence (knowledge of form), sociolinguistic competence (ability to use language appropriately in different contexts) and discourse competence (cohesion and coherence). The study attempted to address the following questions: 1- Is there any significant difference at (α =0.05) in the effect of using English pragmatic competence test on the students’ proficiency, regarding the four language skills, due to teaching method variable? 2- Is there any significant difference at (α =0.05) in the effect of using English pragmatic competence test on the students’ proficiency, regarding the four language skills, due to gender, teaching method and the interaction between gender and teaching method variables? The population of the study consisted of all male and female ninth grade students at the public schools in Nablus City in the first semester of the scholastic year 2003-2004. The sample of the study consisted of 393 ninth grade students (198 males and 195 females). For data collection, the researcher developed an instrument: General Pragmatic Competence Test (GPCT). It was administered to assess the general language proficiency of the students as well as their reading comprehension, writing, speaking and listening. Test validity and reliability were confirmed by a group of experts. The correlation coefficient of the test was 0.86, which was considered statistically acceptable to carry out this study. The data was collected, coded out and analysed by using Independent T-Test, Two-Way ANOVA and Paired T-Test to answer the questions of the study. The training program comprised 10 sessions, which aimed at training the experimental group. On the other hand, the control group was taught the same material but did not receive any training. After 10 sessions of training, means of the pre- and post- tests for the two groups were calculated. A t-test was conducted at the level of significance (α =0.05). On the basis of the results, one can infer that: (1) the students’ ability improved significantly than that of the control group which remained the same; and (2) pragmatic competence use WAS the only strategy correlateD with four skills. Findings of the study a) There were no satistically significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to gender. b) There were statistically significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to the use of pragmatic competence activities. c) There were considerable significant differences at α =0.05 in the improvement of the ninth grade students which might be attributed to interaction between the gender and the teaching method. d) There were significant differences at α =0.05 in the improvement of the ninth grade studentswhich might be attributed to the use of pragmatic competence activities on the four skills before and after the training program. Based on these findings, the researcher recommends that teachers give emphasis to the use of pragmatic competence activities. She also recommends that syllabus designers give more interest to pragmatic competence activities in the curriculum. It is also recommended that other researchers conduct other studies to investigate the relationship between teaching method and students’ achievement in English as a foreign language. In particular, research on the relationship between the teaching method and pragmatic competence and communicative skill abilities is still lacking in Palestinian settings. |
Level of professional belonging and job satisfaction and the relationship between them among the teaching
Level of professional belonging and job satisfaction and the relationship between them among the teaching PDF |
| Intisaar Mohammed Taaha Salaameh |
| Supervisor(s) |
| Dr. Chassan Hussein Al-Hilou - |
| Discussion Commity |
| 180 صفحة |
| Abstract : |
Abstract This study aims at identifying the level of professional belonging and job satisfaction and the relationship between them among the teaching staff in the Palestinian universities it also aims at determining the role of the variables (sex, academic qualification, academic rank, administrative experience, position, the university at the level of professional belonging and job satisfaction among the members of the teaching staff in the Palestinian universities. The population of the study consist of all the members of the teaching staff in the Palestinian universities in the academic year 2002- 2003, of 1046 member of the teaching staff. The sample of the study consisted of (302) members, taken randomly in simple random sample with the ratio of (30%) of the study population. To accomplish the aim of the study, the researcher employed two questionnaires, which the developed in accordance with four studies and educational literature that are related the subject of study, namely: a- A questionnaire for measuring professional belonging, consisting of (28) items. b- A questionnaire of job satisfaction, consisting of (45) items. The researcher was assured of the validity of the two questionnaires by way of arbitration validity; the researcher distributed the questionnaires on a number of arbitrators in Al- Najah National university, who are specialized |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry PDF |
| Nasr Abdallah Qasim Abd- Alhkaleq |
| Supervisor(s) |
| Dr. Basim Makhool - |
| Discussion Commity |
| صفحة |
| Abstract : |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry By Nasr Abdallah Qasim Abd- Alhkaleq Advisor Dr. Basim Makhool Abstract The main objective of this study was to estimate the production function of the Palestinian industry. The empirical results have been utilized to estimate production elastic ties, and elasticity of substitution. In addition, the study sought to calculate marginal productivity and the production technology and find out, whether the Palestinian industry was labor intensive or capital intensive. To these ends, the research used two methods for data analysis: descriptive and qualitative. The descriptive analysis was based on calculation of economic indicators United Nations Industrial Development Organization in 2000. The qualitative analysis estimated production function by using the analysis of regression cross- suction data, collected published by Palestinian Central Bureau of Statistics (PCBS) have been collected. The empirical results showed that the technology applied by Palestinian industry was labor intensive. The share of labor cost of total production accounted for 72%, while the cost of capital amounts to 28% of total output. Furthermore, production elasticity, with the respect to labor, was found to be highly greater than production elasticity with respect to capital. However, the marginal productivity of labor and capital was found to be 7.2 and 0.4 respectively. This implies that employing additional labor (head) will increase output by $7,200. On the other hand, output will increase only by $400 if capital increases by $1,000. This result suggests that cost of capital in Palestinian industry was very high. The performance of large firms was found to be similar to the total firms. The marginal productivity, with respect to labor for large and total firms, was about $7,290 and $7,200 respectively. Also, marginal productivity of capital, for large and total firms was $500 and $400 respectively. The marginal substitution average in the Palestinian industry was about 1 |
The Credit Policy in the Palestinian Banks
The Credit Policy in the Palestinian Banks PDF |
| Amjad Azat Abed-Almazoz Issa |
| Supervisor(s) |
| Dr. Nur Abu-Rub - |
| Discussion Commity |
| 126 صفحة |
| Abstract : |
Abstract The aim of this study is to know the banks in Palestine are aware of the standards of the credit which known all over the world, and the effects of these standards on the credit policy in the Palestinian banks. It is found that these standards have deferent effects in these banks. So, that reach (75.27%). But the level take interest in this standard to reach (87.77%). Also, the reputation of the agent and his morals are very important as credit standards. All over the world. So, the collateral this standard becomes very high in the Palestinian banks to reach (83.07%). But the power of the agent doesn't have high consideration from the banks in Palestine. So, this standard has a middle level to be (76.39%). The banks in Palestine take interest in the economic conditions with high level to be (75.02%). Other factors were added to the these standards that affect the accepting or refusing the credit form. For example demand of sector (type of sector)the agent's work has a very important role in affecting the credit policy in the Palestinian banks. This factor has a high level to be (72.02%). But having cash in the bank and its effect in accepting or refusing the credit forms has a high level to reach (71.70%). It is noticed above that the ability of income has the highest consideration among the other standards motioned. The banks in Palestine consider that this standard has high importance so, it is important to study the ability of income of the agent before accepting the credit form and his ability to pay bank. The loan in the fixed time. The reputation of the agent and his morals is the second factor in accepting or refusing the credit forms in the Palestinian banks. So, it doesn't help if the agent doesn't intend to pay bank the loan in spite of the other standards. Finally, accordions to this analyzing above, the theories in the study are rejected be cause they show the effect of all the factors in the credit policy but not equally, and this nesult comes after collecting the information form the banks in the west bank. |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry PDF |
| Nasr Abdallah Qasim Abd- Alhkaleq |
| Supervisor(s) |
| Dr. Basim Makhool - |
| Discussion Commity |
| صفحة |
| Abstract : |
An Econometric Analysis of Production Function: The Case Study of Palestinian Industry By Nasr Abdallah Qasim Abd- Alhkaleq Advisor Dr. Basim Makhool Abstract The main objective of this study was to estimate the production function of the Palestinian industry. The empirical results have been utilized to estimate production elastic ties, and elasticity of substitution. In addition, the study sought to calculate marginal productivity and the production technology and find out, whether the Palestinian industry was labor intensive or capital intensive. To these ends, the research used two methods for data analysis: descriptive and qualitative. The descriptive analysis was based on calculation of economic indicators United Nations Industrial Development Organization in 2000. The qualitative analysis estimated production function by using the analysis of regression cross- suction data, collected published by Palestinian Central Bureau of Statistics (PCBS) have been collected. The empirical results showed that the technology applied by Palestinian industry was labor intensive. The share of labor cost of total production accounted for 72%, while the cost of capital amounts to 28% of total output. Furthermore, production elasticity, with the respect to labor, was found to be highly greater than production elasticity with respect to capital. However, the marginal productivity of labor and capital was found to be 7.2 and 0.4 respectively. This implies that employing additional labor (head) will increase output by $7,200. On the other hand, output will increase only by $400 if capital increases by $1,000. This result suggests that cost of capital in Palestinian industry was very high. The performance of large firms was found to be similar to the total firms. The marginal productivity, with respect to labor for large and total firms, was about $7,290 and $7,200 respectively. Also, marginal productivity of capital, for large and total firms was $500 and $400 respectively. The marginal substitution average in the Palestinian industry was about 1 |
The Personal Prohibitions in the Sides of
The Personal Prohibitions in the Sides of PDF |
| Mahdi Rebhi Mohammed Mallah |
| Supervisor(s) |
| Dr. Marwan Al-Qadumi - |
| Discussion Commity |
| 143 صفحة |
| Abstract : |
Abstract
This study aims to search in the personal prohibitions in the sides of the marriage license introduced to this topic by idiomatic definition of the prohibitions. Then I related to these prohibitions from sesual, natural diseases and I explained what prevents marriage and what allows it showing the opinions of leggiest and the Jordanian personal opinion on it. Then I showed other prohibitions such as the lost in wars, during catastrophes, peace and I cleared what is related to his wife later. Then I talked about the prisoner of war in the heretic countries and the fate of his wife and how should she stay without marriage during this period. In addition to the prisoner in Muslim countries and I explained the case of the tried prisoner and the detainee and the law opinion in these cases. Furthermore I talked about the prohibition of adulatory and opinion of leggiest. Then I concluded with a statement if any party had committed adultery and divorce because of it. |
Al- Ema’ 'Ind Al-Usolyeen ht
Al- Ema’ 'Ind Al-Usolyeen PDF |
| Yousri Mohammad. Abed Alqader Al-Hawamdh |
| Supervisor(s) |
| Dr. Hasan Khader - |
| Discussion Commity |
| 200 صفحة |
| Abstract : |
Abstract Praise be to God, lord of the universe and prayers and peace be upon his Messenger Mohammad, the most honored among people. This dissertation entitled: "Insinuation According to fundamentalist Authorities" (AL-Ema' 'Ind AL-Usolyeen) is presented in fulhllment of the requirements of the master degree. The dissertation is divided into (5) chapters: (1) Introduction entitled Measurement and the path of the problem. Chapter (2) "The meaning of insinuation", Chapter (3) Kinds of Insinuation, Chapter (4) Comparison between insinuation and relevant/similar paths. Fundamental ancient as well as modern books were used as references in this dissertation. Moreover, language books, Fiqh, prophet tradition and books of interpretation were used. The conclusion included the main results which include the following: 1- The Science of Osool is essential for the researcher in the field of Shari'a Sciences. 2- Insinuation is considered as one of the paths of inductions and revealing the excuses of Shari'a judgements (rules). 3- Insinuation as one genre of the "word's" correlated meaning. 4- |
The Rules of Price in Islamic Fiqh
The Rules of Price in Islamic Fiqh PDF |
| Hasan Mohammed Hasan Shehadeh |
| Supervisor(s) |
| Dr. Abdulmune’m Jaber Abu Qahouq - |
| Discussion Commity |
| 171 صفحة |
| Abstract : |
Thank God alot. Blessed be master of All creatures; our prophet Mohammed Ben Abdullah; may God bless him and his innocent companions, and all those who followed his glory. This thesis is introduced by the student Hasan M. H. Shehadeh, under the supervision of Dr. Abdulmun’em Jaber Abu Qahouq, participant teacher at Shari’te College- Annajah National University-Nablus, as a requirement to obtain the M.A. degree on Islamic Shari’te, Legislation Department 2005 falling on 1426. The thesis aims to clarify the “Price Regulations” concept, and showing its rules in several daily dealings, away from profits’ system, or falling into the shari’te prohibited domain. Then we will try to show the ability of the Islamic legislation to adapt all the renovations in accordance with the shari’te rules and origins, besides to making it easy for people and preventing them from embarrassment. My thesis came into a preface and four main chapters. In the preface I dealt with the “Price Role” at current financial deals, and elaborated how Islam bridged between deals and Belief, and how it created many main principles; as satisfaction between the contractors, fulfilling the contracts, preventing people to wickedly robbing people of their belongings through profit. In the first chapter (the Price Concept) I dealt with the Price meaning, its relation with several Shari’te idioms that explain its meaning, and what is suitable as a price, and the relation between the sale and the price showing their accepted and disagreed terms between scientists of shar’ite. In the second chapter (Price Sale) I dealt with contracts and deals related to the Price Sale, exchange and debt contracts, profitable kinds sale and their rules and their profit problem, and the types of debt sale and its shari’te position. In the third chapter (Effect of the Price on Contract) where I dealt with types of receiving the price or part of it after the contract. Then I dealt with the Advanced Sale and Payments Sale, explaining the effect of destroying the fixed and un fixed price, then the fall of price and its value changes, as currency on the contract and the relation between the price and priority and the regulation related to it. In the fourth chapter (Defining the Price) I explained the concept of fixing the price, and came in favour of the owner’s or who replaces him to fix a price in case of very high prices of every vital material that people urgently need or harmed by its rarity. Then I elaborated the possibility of exhibiting for high prices and the legislative adjustment for the sale common in the recent times. Finally, at the conclusion I showed the most significant conclusions I achieved through this study. |
Nablus Municipality Under The British Mandate (1918 -1948)
Nablus Municipality Under The British Mandate (1918 -1948) PDF |
| Saadeh Ali Saadeh Ali |
| Supervisor(s) |
| Prof. Nezam Izat Abbasi - |
| Discussion Commity |
| 151 صفحة |
| Abstract : |
Nablus was one of the Palestinian cities that belong to the group of the Kanaa 'neet cities .It took its name from the people and tribes who lived there. It's said that Skeim and Neyablos and Damascus the small. It is judged by many people and countries who influenced in a way or another on its history with out losing its original Kanaa'neet nature. It took its importance from its important geographical site which gave special quality that distinguished it from all other Palestinian cities, mentioned in many of the Arab and Muslim books. They praise it and described its beauty and its good climate, its much wealth and its plentiful water, even some had sung in it. The Utmans entered it in 1516, like all other cities in Syria and they put their famous men and joined them to their states and with the end of the judgment, it became centre for the district and the government. In the middle of the 19th century, the administrative reformity process covered it and it's adopted by the Uthman government, among them, establishing Municipalities in the cities of the Uthman state. In 1868, the first Municipal council was established presided over by Refa't Tufaha ,it comes after Jerusalem and the Uthmans issued many laws and systems in order to organize its council, to become after all an internal system showed the way of choosing the administrative staff and the right for nomination and other works. The Municipal council (presided by 27 persons from 1868-1918) was enabled to carry out several works which have a great influence on the development and prosperity of the city, on top, building schools, cleanness, improving lightning and maintaining the water springs. On the 21st of Sept.,1918, the British occupied the city of Nablus, they changed its administrative condition to fit their colonial plans and to go with the greed of the Zionist movement. To establish a home for the Jews in Palestine, once made it follow the district, another made it a centre for the district and they tried to capture on its Municipal council which they considered it a little and a front for the city, so they appointed a court martial to the city to have the first and the last word considering the public life in the city. Despite the British tries to capture and control the council, but it kept its national belonging and it led the political struggle movement in the city and adopted it, and achieved many achievements in the field of services and they improved lightning, roads, water and schools, besides looking after the matter of cleanness which formed a burden on the council after the Mandate Government left it. After the death of the chief of the council Omar Zu'eter in 1924, the council entered a new phase, which the political divisions and events on the yard of the national work a great influence on it. In 1925, the process of electing the council took place and two blocs were completed on its administrative staff. The bloc of Sulaiman Tuqan won it putting himself the trench of opposition to preside the Palestinian National Movement Haj Amin Hussaini which negatively influenced on the relation of the Municipal Council with the national forces. The council in this period between (1915-1934) could do many achievements and the city was connected by a net Work of electrical lightning and a net work of pipe line was also used. In 1934 the Mandate Government announced making new elections for the council, the only nominative was Sulaiman Tuqan and his bloc who were officially announced as winners in recommendation. His period which continued between 1934- 1948 was distinguished by the decrease in the standard of his achievements, it seemed that the reason for that refers to the events of the second world war and its results, also the growth of the Palestinian Resistant Movement in which the Mandate government used the policy of Iron firt which weakened the council abilities. |
Al Masjed Al Aqsa In the Holy Quran and the sayings
Al Masjed Al Aqsa In the Holy Quran and the sayings PDF |
| Al Masjed Al Aqsa In the Holy Quran and the sayings |
| Supervisor(s) |
| PhD. Mohammed Hafez Al Shraydeh - |
| Discussion Commity |
| 162 صفحة |
| Abstract : |
Abstract This study aims at recognizing the importance of Jerusalem and Al Masjed Al Aqsa, also to pinpoint where it was mentioned in the Holy Quran and sayings of prophet Mohammed (peace on him), and the historical significance of the holy land. The study followed historical and analytical research methodology by collecting data from the accounts of great travelers and celebrities who lived and occupied the land of Palestine. The study was organized and divided into an introduction, four chapters, and a conclusion each one took an important aspect of the holy land. The first chapter of the study took the importance of the Holy land and Al Masjed Al Aqsa as it was mentioned in the Holy Quran. Furthermore, the study tracked the places where it was mentioned and significance of these verses. The second chapter discussed the importance of the holy land and Al Masjed Al Aqsa as it was mentioned in the sayings of the prophet (peace on him), in this chapter there was a thorough analysis of the significance of the these sayings. The third chapter shed more light on conspiracies that aims to change the Islamic features of the holy land and Al Masjed Al Aqsa, and what the sayings said about the future of |
The Feasibility of Family Biogas Production from Mixed
The Feasibility of Family Biogas Production from Mixed PDF |
| Medyan Adel Mustaffa Hassan |
| Supervisor(s) |
| Prof. Marwan Haddad - |
| Discussion Commity |
| 1- Prof. Marwan Haddad (supervisor) 2- Dr. Anan Jaiwsi (Internal Examiner) 3-Dr. Amal El-Hudhud (External Examiner) |
| 178 صفحة |
| Abstract : |
Abstract Biogas technology is a technology that applied to produce biogas (energy source) and organic fertilizer by anaerobic digestion for organic materials, especially organic wastes that should be disposed off to give more socio-economic and environmental positive impacts. The success of biogas plants (projects) at an area depends on: - availability of organic materials, cost of constructing, founded energy sources and its costs, experience, knowledge, ambient climate conditions especially temperature, and acceptability for people constructing these plants. The research concerned with studying the feasibility of family biogas production from mixed organic wastes in Palestinian rural areas by field survey and experiment. The field survey data support the opinion about the importance of constructing family biogas plants in Palestinian rural areas where the average of rural family members’ number is (6.85) with high average monthly energy cost (45.97 JD) per family or (6.711JD) per capita. The field survey data also indicate the availability of organic wastes for rural families, since most of these families raise animals (72.47%), and of cultivation activities (87.45%), besides their generated domestic wastes. Moreover; these families follow useless or negative methods for disposing off their: - animals’ dung {collected to be disposed off later, 71.20%}, domestic solid wastes {disposed off in general containers, 75.80%} and waste water {drained off to the cess pits, 89.00%}, in contrast; these families fed their plants and crops residues to animals (70.80%) which is a positive disposing method. Field survey data reveal Palestinian rural people suffer from negative impacts of organic wastes {reply average percentage, 60.30%}. They have also a positive awareness toward wastes impacts and issues {average percentage, 65.2%}. Attitudes could enhance their acceptance {average percentage, 65.8%} for constructing biogas plants, especially if they provided with financial assistance and necessary knowledge about biogas technol |
A new Source of Fresh Green Feed (Hydroponic Barley)
A new Source of Fresh Green Feed (Hydroponic Barley) PDF |
| Intissar Fayez Adel Eshtayeh |
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| Supervisor(s) |
| Dr. Jamal Abu Omar - |
| Discussion Commity |
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| 51 صفحة |
| Abstract : |
Abstract This research was conducted to investigate the performance of lactating Awassi ewes when fed the hydroponic barley (HB). HB is fresh forage cultivated without soil or nutrients as fertilizers in part of the experiment and cultivated with raw olive cake as a media in the other. Barley seeds utilized in the research were cultivated in special trays for germination. At one part barley seeds were placed in these trays alone while in the other parts half of the barley seeds were placed on a thin layer of olive cake as a media for germination. For the performance study a total of 20 lactating Awassi ewes were used. The research was based on five feeding groups. In the first ewes were fed a barley basal ration. In the second and third groups, HB was incorporated in rations at levels of 15 and 25%. In the fourth and fifth groups HBOC was fed to ewes at levels of 15 and 25%. The experimental forage was used to replace concentrated feed and part of barley that used in the ration of the control ewes. Milk production and milk components were monitored in this research. Body weight change, health problems, fertility and twin percent were also investigated. Results of the research showed that HB alone and with OC (HBOC) had various effects on most of the tested parameters. The HB and HBOC mass produced were 10 and 12 kg/ tray. Milk yield and milk total solids were the highest (P<0.05)> |
The Use of Treated Gray Water For Irrigation of Rainfed Olives
The Use of Treated Gray Water For Irrigation of Rainfed Olives PDF |
| Abdullah Salim Abdullah Othman |
| Supervisor(s) |
| Dr. Hassan Abu- Qaoud - |
| Discussion Commity |
| 1.Dr. Hassan Abu Qaoud,Supervisor 2.Dr.Zakareia Salawdeh, External Examiner 3. Dr. Numan Mizyed, Internal Examiner |
| 48 صفحة |
| Abstract : |
The effect of different water regimes with different quality on the growth and production of “Nabali” olive cultivars was studied. Three levels of fresh water (20, 25 and 30 CM) and three levels of treated gray waste water (20, 25, and 30 CM) were used. A control treatment without irrigation was also included. Thirty year old olive cv “Nabali” trees were irrigated from April to July with the different water treatments, each level was applied for a tree. Irrigation water was applied by drip laterals. The experiment was conducted as Beit Doko village close to Jerusalem. Gray waste water was treated through a gravel and filter plant. Both types of water significantly increased olive yield compared to that obtained in the control. A higher vegetative growth (shoot number and length) was obtained with higher water level (30 CM / tree) treated water. Higher olive fruit production was obtained with both olive 30 CM / tree of fresh and treated water. Non irrigated trees exhibited the lowest production and shoot growth.
Both higher levels (25 and 30 CM) of water treatment gave significantly higher oil percent, product or oil acidity and refractive index were not highly influenced by water treatments. These results influenced by the water treatments. These results indicated that this kind of treated wastewater is suitable for application to olive orchards. |
the Signs of the
the Signs of the PDF |
| Abdulmin'm Mohammed Faris Suliman |
| Supervisor(s) |
| Prof. Yahia Abdalraouf Japer - |
| Discussion Commity |
| 187 صفحة |
| Abstract : |
Abstract Then research dealt with the signs of the "religious text" in Ahmad Matter poets. The research consisted of an introduction and four chapters. At the introduction, the researcher briefly discussed the Poet's personality, the meaning of linguistic meaning of extraction, extraction within the critical heritage at some literary critics, then the meaning of text forming and its meaning on critic dimension, and containment as a principle alternative for text making. The researcher dealt in the first chapter with the Oral text with the Holy Qura'n in Mattar's poems, particularly the sentence then the single words similarity and containment, and then the researcher showed some examples of the meaning containment from the Qura'n . In the second chapter the researcher discussed the religious text making with the Honorable saying, in words and meaning . The third chapter showed a new type of containment at Ahmad Mattar, expressed through recalling the folklore characters and the historical events with a religious dimension. In the last chapter the containment discussed was related to the methodical text making compared to the Qura'n methods in text forming, here the researcher used several types and images with various methods of changing text methods, where the researcher showed the separation between subject and object, the verb and its related necessities, the conditional case and the response or result. Finally, the researcher used an abstract and the conclusions of the study adding some tables showing the sites of text making of a single word. |
Al-Fieyet Ibn Malik Between Ibn A'qeel and Al-Khudari
Al-Fieyet Ibn Malik Between Ibn A'qeel and Al-Khudari PDF |
| Ziad Tawfiq Mohammad Abu Kishk |
| Supervisor(s) |
| Professor Ahmad Hasan Hamed - |
| Discussion Commity |
| 279 صفحة |
| Abstract : |
Al-Fieyet Ibn Malik Between Ibn A'qeel and Al-Khudari Prepared by Ziad Tawfiq Mohammad Abu Kishk Supervised by Professor Ahmad Hasan Hamed
Abstract Thank God who swore with pen and pray and peace by upon who received the Holy Koran, Mohammad peace be up him and upon his dynasty, and his right way until the Doomsday, and then: God honoured his nation with the Islam and strengthened her with the Koran and eased her this eloquent Arabic togue to serve this religion. Ibn Malak classified "Al-Kafyeh Al-Shafyeh" in syntax and etymology into three thousand very, and of them he brought "the summary" which is known with "Al-Fieyyet Obn Malek in about one thousand verses. Scientists took care of it well and explained it and construed its verses for its great importance in the syntactical lesson. Its explanations grew and most connected one was Ibn A'qeel's explanation the used at our universities, in statutes schools, libraries and even our houses as its reputation excelled the others, and it met unique acceptance that gave it unequalled merit. This explanation abundantly inspired the etymologists as they widely used it and took care of it. Of them was Al-Khudari in a margin named in his name, and that was known by those who penetrated in the etymology lesson. Many couldn't get it because of its non-abundance in the libraries and you can not get it but in the university and public libraries. The Researches and studies office superintended its printing and Dar El-Fiqr carried out the correctness of Yousef El-Shiekh Mohammad El-Biqai with its vowel printing and correction in 1995. then Turki Farhan El-Mustafa briefly commented on it in 1998. For the distinction of Ibn Aqeel's explanation from others and Al-Khudari's handling with the Al- Pieyyeh in a margin completely poilowed up, as he beautified and illustrated what he could, I made this research on comparing the explanation with the margin concentrating on the necessity of the Al-Fieyyeh first and showing the explainer's creed in two consecutive chapters then each one's methodology in another chapter, then each one's resources showing their styles through arousing the studiers and etymologists interest with ascertaining to the margins which stood on the explanations. In my research, I followed the method of description analyzing and comparison using the historic chronology for the knights of this field for the sake of arriving to comparison among associates in a parallel comparison study. I divided the research into five chapters: Chapter on: in it I spoke about the importance of the Al-Fieyyeh in the etymologic lesson. Chapter two: in it I handle the etymologist Ibn Aqeel's which he tracked on the his explanation of the Al-Fieyyeh verses. Chapter three: in it I handled Al-Khudari's creed in his margin on the Al-Feyyeh and explanation. Chapter four: I specialized the speech on each one's method and style which he followed in dealing what in his hands. But the last chapter, I rendered it to each other's resources they depended on in serving what they both did linguistically etymologically and symatically and in offering them to the wishers. Of my resources to my research are the Al-Fieyyeh book for the arudite Ibn Malek, Ibn Aqeel's explanation Youse'f El-Shiekh Mohammad El-Buqar's verification and I relied on Al-Khudari's margin through controlling, vowels pointing and correcting, and another more modern edition with Turki Farhan El-Mustafa comment. I stooped on many of the etymology books like El-Nazem and Awdah El-Masalel to Ibn Hisham, and Assalek's method to Al-Ashmuni, and Al-Sattan's margin, and Al-Makudi's explanation, and others. To get information about their resources mentioned in the explanation and margin, were the Holy Koran, the Honourable Hadith and book of interpretation like Bughyet Al-Wi'ah to Al-Seyati and Ghayet El-Nehaya to Ibn El –Jazari, and Al-Alam to Zarkali and Mu'jam Al-Mualifin to Kahala. And what faced me in writing this research was lackness of studies standing on searching in Ibn Aqeel's style widely picted but of what was found of lines in the etymological school books to Salem Makram Shawqi Dief, and Bdu El-Rajhi. The same was with its methodology and resources and non-bundance of study around Al-Khudari's margin which made me to great effort in anaysing penetrating deeply into this line by line and paper by paper to help myself in doing something good in this behalf. At last I ask God for my research to be useful for my compassionate mother (the Arabic) appreciating my love to her and dignity to her status
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HPLC Determination of Four Textile Dyes and Studying Their Degradation UsingSpectrophotometric Technique
HPLC Determination of Four Textile Dyes and Studying Their Degradation UsingSpectrophotometric Technique PDF |
| Safwat Mohammad Abdul Azeez Saleh |
| Supervisor(s) |
| Dr. Nidal A. Za'tar - أ.د. ماهر أبو عيد النتشة |
| Discussion Commity |
| 1. Dr. Nidal Za'tar - Advisor . Prof. Maher A. Abu-Eid - Advisor . Dr. Raqi M. Shubietah - Internal examiner . Dr. Nizam A. Diab – External examiner |
| صفحة |
| Abstract : |
Abstract In the present work, a simple and a sensitive HPLC method was developed for quantitative determination of four Direct textile dyes (Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34). The maximum absorbance value for the above mentioned dyes were found to be at 510 nm, 607 nm, 484 nm and 411 nm, with retention times of 15.4, 8.8, 5.8 and 12.7 min, respectively. The mobile phase used was consisting of acetonitrile: water (60:40, v/v) containing 0.45 M N-cetyl-N,N,N-trimehyl ammonium bromide (CTAB). RP C18 column was used with a flow rate of 0.5ml/min. Calibration graphs were found to be linear over the ranges of 0.3–10ppm, 10–30ppm, 0.5–10ppm and 1–12ppm for Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34, respectively, with limit of detection 0.3ppm, 10ppm, 0.5ppm and 1ppm. The relative standard deviations (RSD%) were found to be 0.92 %, 0.83 %, 1.13 % and 0.34 %, respectively (n=3) with concentrations of 10ppm of each dye. The effect of pH, CTAB concentration and acetonitrile: water ratios (v/v) in the mobile phase on the determination of the four Direct azo dyes were investigated. The reducing degradation kinetics of the four Direct dyes; Direct Red 81, Direct Blue 15, Direct Black 22 and Direct Orange 34 by zero– valent iron and aluminum metals in aqueous solutions were studied. Effective degradation was achieved when using Al compared to Fe. The results show that the rate of degradation is affected by acidity, amount of iron and aluminum, temperature and speed of solution agitation. The effect of metals natu |
2000-2004(Reasons and Possible Remedies)Tax Evasion by the Self-Employed in Jenin
2000-2004(Reasons and Possible Remedies)Tax Evasion by the Self-Employed in Jenin PDF |
| Mohammed A. Mohamoud Juma'a |
| Supervisor(s) |
| Dr. Tariq el-Hajj - |
| Discussion Commity |
| 183 صفحة |
| Abstract : |
Abstract This study sought to identify the nature, and prevalence of tax evasion by the self-employed in Jenin. It also endeavored to find out the reasons behind the spread of this phenomenon given its bad effects on the national economy. In chapters one and two, the researcher set a theoretical framework for the study. He began with the nature of tax in general, and free trades subject to taxes and then he moved to the reasons which lead the self-employed to evade tax payment. To these ends, he made a review of relevant literature, tax laws, and Palestinian Income Tax Law of 2004 in particular, effective in Palestinian Territories. He also dwelt on some tax laws in neighboring countries. In chapter three, the researcher conducted a field survey of the self-employed in Jenin in order to find out the reasons behind tax evasion according to them. A random sample of 297 tax evaders, all self-employed, was chosen to identify the factors contributing to tax evasion. To this end, a questionnaire was developed. For analysis of results, the researcher used SPSS. After collection and analysis of data, it was found that there were drawbacks in the Palestinian Income Tax articles particularly pertaining to concessions and tax breaks given to the self-employed in comparison with counterpart laws in other countries. There was also a drawback in the law text pertinent to tax collection from the self-employed by way of discount at source. This has led to the waste of huge amounts of money due to the government coffers (treasury). It also found that there was a lack of sufficient coordination, in the field, between tax departments and other government agencies, on exchange of information on tax payers. The respondents said that the implementation of taxation, lowering tax rate and improvement of the economic situation are all considered important factors to bring down percentage of tax evasion by the self-employed. In the light of these findings, the researcher recommends the development of a joint information system for the tax departments, government ministries and agencies. He also recommends equal tax treatment and tax fairness in a way that creates a balance between tax categories and the ability of tax payers. He also recommends launching tax awareness campaign among tax payers and removing the psychological barriers between tax payer and tax administration. This can be through holding workshops, seminars, information booklets and apprising tax payers of tax changes and modifications. He also recommends simplification and easing tax procedures, and treating tax payers with respect, creating an atmosphere of confidence and relaxation between tax payers and tax authorities. Finally, the researcher suggested providing training courses for human cadres in each tax department to increase their tax collection skills particularly from the self-employed. |
General Revenues Determinative in Palestine
General Revenues Determinative in Palestine PDF |
| Ola Mohammad Abd-Almohsean Al-Shelleh |
| Supervisor(s) |
| Dr. Mohammad Sharaqa - |
| Discussion Commity |
| 161 صفحة |
| Abstract : |
General Revenues Determinative in Palestine Prepared by Ola Mohammad Abd-Almohsean Al-Shelleh Supervised by Dr. Mohammad Sharaqa Abstract The researcher meant in this study to shed light on the subject general revenues and factors that limit its volume increase and he sought for the Palestinian economy to give a background for the subject and make in integral, below are the importance of the points the subject handled: This study aimed at acquainting with the obstacles that face the Palestinian economy and intervene to make disable to escort the neighboring countries study, it showed that these obstacles are of clear and tangible on the Palestinian economy functions. This study also handled acquainting with the general revenues concept and progress, and how countries try strenuously for the increase of general revenues collection; and this study also showed kinds of general studies with in the Islamic countries are non-Islamic, in addition to the general revenues division and criteria which were followed in that. This study also showed a description for the general revenues during the occupation period and the Israeli practices the affected them. In addition to the general revenues at the stage of the Authority through the resources and developments that happened through concerned in the study period, and giving a gesture about the estimative budgets project fir the year 2005. Then the study illustrated the general revenues subject through Paris economic Agreement by making a detailed study for Paris Agreement and evaluating in at the theoretical and practiced level, and making a whole criticism concerning the revenues in particular and reaching to that this Agreement is a fundamental determinative for the general revenues that makes at its collection decrease.The study sought for the general revenues determinatives, which were divided to political and economical determinatives, and administrative and legislative determinatives, and showed how those determinatives affected the general revenues and handled the political determinatives that situation economical Agreements, absence of national currency, boycott process, in addition to customs and tolls and showed hoe these factories can do at increasing the revenues if they were well exploited.the same for the economical determinatives, the study showed the political determinatives which the deteriorated Palestinian economy structure was the most one and the Authority policy in the economical field in addition to the tax system as it showed is characterized and aims and gaps which it suffers from and its affect on the general revenues in addition to clearing the role of taxation escape in limiting the general revenues.The study showed the role of the general revenues volume increase through mentioning and illustrating the administrative determinatives which were summarized in the absence of financial administrative control , lack of the Palestinian experience in the financial and administrative system ,in addition to the absence of general revenues function evaluation , the study also handled some of the legislative issues and explained they are determinative for the general revenues of them, the inherited legislative frame, the merits which the financial legislative in characterized by, and hinders the general revenues a acquisition , and the Palestinian role in the financial legislation and its affect on the general revenues and the sought for the general revenues execution and their affect on the collection in the end , then he mentioned some necessary modifications because of the general revenues collection increase . The researcher reviewed the cultures related to the subject in addition to the scientific reference related to the some subject, and he followed the budgets issued by legislative council, in addition to certain reports issued by the same relations. Upon this, the study included chapter as each on contained certain subject. The first chapter sought for the general revenues in its traditional concepts, and the situation of those revenues in its traditional concepts, and the situation of those revenues through the occupation period, as it illustrated its development at the Palestinians National Authority era, and he showed the effects of Paris Agreement on the general revenues collection. In the second chapter, the study showed the issue of the subject which the general revenues determinatives and showed its affect on the general revenues volume and their affect on decrease or increase of those revenues whether they are political, economical administrative or legislative determinatives. At last, the study came to a group of results and recommendation, of which the most important are: 1. Paris Agreement was not at the level of the Palestinian people ambitions and hopes, and it was for the interest of Israeli side, as it enabled it to interfere with many of the political economical and financial cases which concern the Palestinian side. 2. the considers the absence of a national currency the most important political determinative for the general revenues a some of the revenues which the treasury can get complete in the Israeli shekel whether they are taxes or customs fees . 3. the taxation system suffers from clear in adequacy appears through comparative weight increase for the indirect taxes in addition to taxes importance greatness of the foreign trade sector . 4. the general revenues management confirmed important achievements, the field of quantities acquisition for the revenues embodied in developing the clearing management with Israel , and collecting the money deserved to the Authority and witch were detected at Israel in addition to its ability for developing income taxation law and taxation revenues computerization 5. The legislative (lawful) frame in Palestine is considered inherited one made by Israel to save it, which most it, is stealing the Palestinian economy and controlling its sources and limiting its activity. from here, the National Authority and its concerned institutions have to notice what the functions of general revenues management needs to be developed and there are conditions to be fulfilled for this represented by simplifying taxation system depending in a comprehensive plan for developing the general revenues in addition to commit tins all level in general revenues management in the development process including planning and executing in addition fostering relation between the department and taxpayers.It must also adjust income tax law concerning taxation burden and exemptions, in addition other types of income and reduction of V.A.T (Value Additional Tax) average and application of a whole rule for clearing mechanism between the Palestinian Nationality and the Israeli government |