An-Najah Staff

The main aim of this study is to shed light on the role of education tax revenues in the establishment and maintenance of schools in northern West Bank according to the Jordanian system of education tax (number 1) for the year 1956. The scope of the study contain a questionnaire for data collection. A number of 40 questionnaires were distributed to all employees of department of education tax in the cities of Nablus, Jenin, Tulkarem, Qalqilia, Salfeet and Tubas for their closed relation to the scope of the study. The information collected from secondary resources like reference, books, and the records and archives of the departments of education tax. The necessary financial data obtained of the departments referring to the years between 2008 and 2012 to test the extent to which education tax has achieved its goals. The main results of the study indicates the followings: 1. Education tax is still the biggest part that contribute in financing construction, development and furnishing school. 2. The study has indicated that tax collection is done according to law and that is through the principle of clearance certificates for services introduced from municipalities in coordination with education tax departments. 3. The laws that regulate tax collection need amendments to suit the Palestinian reality. 4. The taxes are spent according to law. The study recommends that 1. Passing a new education tax law that is more concentrate to the Palestinian situation. 2. Increasing the number of employees in the education tax departments and qualifying their working staff. 3. Increasing the public awareness for taxpayers of the importance of education tax and its returns, as encourage them to pay the tax.