How Fair Tariff Policy for Goods and ‎Products is in Palestine

sameh atout's picture
Type: 
Thesis
Year: 
2013
Students: 
Hussein Naim Abu-Salah
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How Fair Tariff Policy for Goods and ‎Products is in Palestine25.35 MB
Abstract: 
The aim of this study is to identify the justice of customs policy in the areas of the Palestinian National Authority by handling the applied tariff and the exemptions as well as the role of customs procedures in organizing import-export process and to determine the cost of goods in addition to show the most important economic and trade agreements signed by the Palestinian National Authority with a statement role customs legislation and customs courts to achieve justice in the customs policy. So as to achieve this goal, the literatures relevant to the subject of research were reviewed by the researcher and that have helped in developing the theoretical framework as well as the development of a questionnaire and ensure its sincerity and reliability coefficient and distributed to a random sample size of (150) respondents including importers, exporters, consumers and employees of the Ministry of Finance (Department of Customs and Excise), who constitute the study population and have been processed using the statistical package for Social Sciences ( SPSS ). The study came out with a set of results at the level of the paragraphs and the variables of the study, which show that the percentage of the justice customs policy in the territories of the Palestinian National Authority is 70%, which is medium. At the level of the variables of the study, the following results have been demonstrated: First: Results on the impact of the independent variables for measuring variables of the justice of customs policy. There were statistically significant differences at the level of significance (a = 0.05) in the degree justice achieved for customs policy because of the variable tax rate and variable customs procedures , variable economic and trade agreements , customs exemptions , variable customs legislation and customs courts. Second: Results on the impact of demographic variables for measuring variables of the justice of customs policy. 1- There are statistically significant differences at the level of significance (0.05 = a) in the degree of achieved justice for customs policy due to the variable of qualification and the functional side because the significance is smaller than (0.05). 2- No statistically significant differences at the level of ( 0.05 = a ) in the degree justice achieved for customs policy due to specialization variable and variable nature of the work and variable labor sector because the significance is greater than (0.05). Third: Results of the justice of tariff policy: 1- The percentage of the justice of customs policy in the Palestinian National Authority areas is high, according to the customs legislation variable customs and courts (75.72%). 2- The percentage of justice of customs policy in the areas of the Palestinian National Authority is medium, according to the variable of tax rate (57.70%) , the variable of customs procedures (60.84%), the economic variable , trade agreements (72.52%) and variable of tariff exemptions (74.28%). The Main Recommendations of the Researcher: 1- Tax rates and fees set forth by the Palestinian Authority must suit all society sectors, while providing suitable support for some commodities and taking into consideration the security and safety of the community from some harmful goods. 2- Adjusting the import process so that protection of the domestic product is provided, by preventing or impeding the import of competing goods, and customs exemptions and facilities needed to support the domestic production sectors are provided. 3- Adjusting the purchase of goods and products from Israel and encourage Palestinian importers to direct import from abroad. 4- Simplifying import and export procedures and customs clearance facilitates so that import-export process becomes easier and goods load costs will not be high. 5- Providing adequate information on customs affairs, and related tax rates and customs duties, customs procedures and customs valuation methods and restricted and prohibited goods that are associated with the import and export operations. 6- Reconsidering the economic agreement signed with Israel so as to organize the transfer of taxes and fees collected by Israel on behalf of the Palestinian Authority so that financial infusion is reduced, in addition to granting the Palestinian Authority the power to determine tax rates and fees for all goods imported into their regions, as well as facilitate access of economic and trade agreements signed between the PNA and the outside world. 7- Issuing a Palestinian version of the Customs Act instead of the Jordanian Customs Law No. (1) for the year 1962 to match the conditions and political changes and economic and social development. 8- Imposing penalties and fines that commensurate with the crimes and customs violations that provide adequate protection from customs smuggling.