An-Najah Staff

Special studies of the taxes occupies an outstanding place for financial studies. The importance of taxes comes in the first place not as a result of being one of the most important general revenues of the government not only because of its importance on the effect of economic legal social and political fields. It plays an outstanding role on national economies no matter how economic conditions differ which tax system operates in whether governments are capitalist, socialist, developed or underdeveloped. The importance of property tax because it is imposed clearly and it is difficult to evade or shift to inexpensive legal, because it is a direct tax. And it is increasing taxes because of the continuous increase in constructions. Because of the comprehensive valuation of the property, which is lately applied on some areas of the municipalities of the West Bank. The central government represented by the Ministry of Finance collects the property tax, license and professions which were authorized by law in this task .The ministry transfers 90% of the tax collected to the municipalities and the remaining 10% are kept for the ministry as expenses. Because the Ministry of Finance takes a long time to transfer to the municipalities. Due to the delay in the Ministry of Finance to remit to municipal dues and the sharp need for these local bodies to the money, a lot of studies have advocated that municipalities collect the tax themselves in order to ensure the daily cash liquidity at the right time, so as to conduct its business properly and to achieve greater financial decentralization which is the lifeblood of the municipalities. The main goal of this study is to look at the readiness of municipalities (A-B) in the West Bank to manage the responsibility of the property tax and license professions. To reach this goal, this study followed a practical analytical descriptive method. A group of questions and hypotheses were put. To make sure of their applications, a questionnaire is designed and answered by members of the samples 138 and they are financial managers and administrators of (A-B) and personal interviews were conducted with officials in the municipalities, the Ministry of Local Government and the Ministry of Finance. The results indicated the ability of these municipalities ties to under the task of the management. This study came to the followings studies and recommendations. The following: 1. The stake holders of the legislators and officials to meet the desire of municipalities to ensure the task of collection of property tax to it, especially after results showed the ability to do so. 2. Reduce the property tax rates taking into account the general economic situations and a reason not to paying tax. 3. To speed up the Ministry of Finance to transfer entitlements of local bodies of the tax and characterized the relationship between the ministry and local bodies to transparency and clarity. 4. The distribution of donations and government aid is just the local bodies in order to reduce the differences between them and achieving social justice. 5. Citizen’s awareness of the importance of taxes in general and property tax in particular. 6. To raise the citizen’s sense of responsibility towards their homeland and he must be an active citizen.