{"id":14929,"date":"2018-11-13T09:33:07","date_gmt":"2018-11-13T09:33:07","guid":{"rendered":"http:\/\/localhost\/eng\/?p=14929"},"modified":"2018-11-13T09:33:07","modified_gmt":"2018-11-13T09:33:07","slug":"%d9%86%d8%b4%d8%b1-%d8%a8%d8%ad%d8%ab-%d8%b9%d9%84%d9%85%d9%8a-%d9%85%d8%ad%d9%83%d9%85-%d9%81%d9%8a-%d9%85%d8%ac%d9%84%d8%a9-%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%85%d9%86-%d9%82%d8%a8%d9%84-%d8%a3-2","status":"publish","type":"post","link":"https:\/\/www.paluniv.edu.ps\/eng\/%d9%86%d8%b4%d8%b1-%d8%a8%d8%ad%d8%ab-%d8%b9%d9%84%d9%85%d9%8a-%d9%85%d8%ad%d9%83%d9%85-%d9%81%d9%8a-%d9%85%d8%ac%d9%84%d8%a9-%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%85%d9%86-%d9%82%d8%a8%d9%84-%d8%a3-2\/","title":{"rendered":"\u0646\u0634\u0631 \u0628\u062d\u062b \u0639\u0644\u0645\u064a \u0645\u062d\u0643\u0645 \u0641\u064a \u0645\u062c\u0644\u0629 \u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0623. \u0627\u0645\u062c\u062f \u0627\u0644\u062e\u0637\u064a\u0628 \u0648\u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0623\u0633\u062a\u0627\u0630 \u0645\u0646 \u0645\u0627\u0644\u064a\u0632\u064a\u0627"},"content":{"rendered":"<p dir=\"rtl\"><span lang=\"AR-SA\">\u062a\u0645 \u0646\u0634\u0631 \u0628\u062d\u062b \u0639\u0644\u0645\u064a <b>\u0644\u0644\u0623\u0633\u062a\u0627\u0630 \u0623\u0645\u062c\u062f \u0627\u0644\u062e\u0637\u064a\u0628 <\/b>\u0645\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0641\u0644\u0633\u0637\u064a\u0646 \u0627\u0644\u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 <b>\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u062d\u062c\u0629\u064f \u0627\u0644\u0644\u0647\u0650 \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631<\/b><\/span><b> <\/b>\u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0627\u0648\u062a\u0627\u0631\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0632\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<!--more--><span dir=\"ltr\">:<\/span><\/p>\n<p align=\"center\">American-Eurasian Journal of Scientific Research<\/p>\n<p dir=\"rtl\"><span lang=\"AR-SA\">\u0641\u064a \u0627\u0644\u0625\u0635\u062f\u0627\u0631 (<\/span><span dir=\"ltr\">12<\/span><span lang=\"AR-SA\">)\u060c \u0627\u0644\u0639\u062f\u062f (<\/span><span dir=\"ltr\">6<\/span><span lang=\"AR-SA\">) \u0644\u0633\u0646\u0629 2017\u060c \u0628\u0639\u062f \u062a\u062d\u0643\u064a\u0645\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646. \u0648\u0646\u0634\u0631 \u0627\u0644\u0628\u062d\u062b \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u062a\u062d\u062a \u0639\u0646\u0648\u0627\u0646:<\/span><\/p>\n<p align=\"center\"><b>An Economic Framework for Tax Evasion in Palestine<\/b><\/p>\n<p dir=\"ltr\"><span style=\"font-size: small;\">Abstract- Tax evasion has been a continuous challenge to policy makers globally. Palestine, being a newly developing country, relies heavily on tax revenue and international aids to fund its nation moving forward. A good tax administration and an efficient tax collection are a prerequisite to secure a sufficient tax revenue. Similar to both developing and developed countries globally, understanding factors that influence tax evasion in Palestine and the appropriate strategies to address these factors can mitigate the adverse consequences of tax revenue loss. Hence, this study is developed based on prior literature, mainly the economic deterrence theory. Consequently, this study argues that integrating economics factors, namely tax penalty, probability of detection and tax rates, together with tax knowledge could probably better explain the determinants of tax evasion behaviour in the Palestinian context.<\/span><\/p>\n<p dir=\"rtl\"><span lang=\"AR-SA\">\u0631\u0627\u0628\u0637 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u062d\u062b:<\/span><\/p>\n<p dir=\"ltr\"><a href=\"http:\/\/www.google.com\/url?q=http%3A%2F%2Fwww.idosi.org%2Faejsr%2F12(6)17%2F1.pdf&amp;sa=D&amp;sntz=1&amp;usg=AFQjCNHC590TzqfhkfLX11o1a6S8Hjm-Yg\">http:\/\/www.idosi.org\/aejsr\/12(6)17\/1.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0645 \u0646\u0634\u0631 \u0628\u062d\u062b \u0639\u0644\u0645\u064a \u0644\u0644\u0623\u0633\u062a\u0627\u0630 \u0623\u0645\u062c\u062f \u0627\u0644\u062e\u0637\u064a\u0628 \u0645\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0641\u0644\u0633\u0637\u064a\u0646 \u0627\u0644\u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u062d\u062c\u0629\u064f \u0627\u0644\u0644\u0647\u0650 \u0639\u0628\u062f \u0627\u0644\u062c\u0628\u0627\u0631 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0627\u0648\u062a\u0627\u0631\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0632\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[529],"tags":[],"class_list":["post-14929","post","type-post","status-publish","format-standard","hentry","category-529"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/posts\/14929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/comments?post=14929"}],"version-history":[{"count":0,"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/posts\/14929\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/media?parent=14929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/categories?post=14929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.paluniv.edu.ps\/eng\/wp-json\/wp\/v2\/tags?post=14929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}