An-Najah Staff

This study sought to identify the revenues of the Palestinian treasury, and the financial leakage from these revenues, in all its forms; further, the study dwelt on financial leakage which occurs in the customs revenues and the impact of these forms of leakage on the treasury. The study also illustrated the indirect imports and the volume of public revenues to the Palestinian treasury. In addition, the study tackled the trade between the Palestinian Authority and Israel and its relationship with these indirect imports. The study finally examined the impact of the agreements signed with Israel, on the financial leakage from the treasury and indirect imports. To these ends, the study was divided into five chapters. Chapter one was devoted to the Palestinian treasury revenues in terms of their sources and kinds. The chapter began with a definition of public or government revenues, their sources, kinds and importance. The researcher illustrated the types of local revenues and their divisions (indirect and direct taxes). She also elaborated on their types and their characteristics and percentages of public revenues and the mechanism of their calculation. Then, the chapter moved to give a definition of customs & its types, aims and reasons for forging in it. The study also examined the customs taxes from several aspects: definition, characteristics, importance, roles and types. The chapter concluded with an investigation of the customs tarrif in terms of its types and table of contents, and the mission and specialization of the Palestinian Customs Authority. Chapter two tackled foreign trade between the Palestinian Authority and both with Israel and other countries and its relationship to the indirect imports. The researcher illustrated the distribution of imported goods from Israel and other foreign countries and the relative importance of these imports. The researcher highlighted the general characteristics of Palestinian trade and obstacles facing direct importation to Palestine and the impact of Israeli siege on direct and indirect imports and its consequences. The chapter concluded with an illustration concerning import and export procedures in Palestine at present. Chapter three examined the public treasury and the problems facing it. It specifically shed light on the achievements of the Public Administration of Palestinian Treasury, financial leakage in terms of its kinds, forms and problem of indirect imports and the reasons which compel the Palestinians to import indirectly. The researcher examined the ways of estimating indirect imports, the ways to stop the financial leakage resulting from indirect import. The researcher also examined the economic agreements and their effects on these indirect imports. To this end, the researcher projected these agreements on the general standards, and the Palestinian standards as well. She also examined the European-Palestinian partnership agreement and evaluated it according to international and local standards. Chapter four included tables of indirect imports, financial leakage of these imports, data analysis using SPSS: percentages, arithmetic means, standards deviations, and T-test for two independent samples. After statistical data analysis, the researcher concluded that there is a necessity to educate the Palestinian citizen about the importance of customs revenues and the need to stop the Palestinians from depending on Israeli businessmen. She also suggests that the Ministry of Economy and the chambers of industry and commerce activate their role to decrease financial leakage resulting from importation. These two bodies are also asked to ask the economic and political decision makers to change the economic agreements to secure freedom for the Palestinians to trade directly with the outside world and to do away with the Israeli control of their imports. It was found that a significant part of the leakage was due to these unjust agreements