Tax evasion is a public phenomenon that affects all countries around the world and is widespread in developing countries. Although there is a lack of an accurate measurement of the size of tax evasion in Palestine, it can be said that it is widespread. Since it is negatively reflected on the generated tax revenues and contributes to increase the current deficit in the public budget, ignoring this tax evasion and the lack of monitoring and prosecution encourages corruption in this field.

This paper includes all papers presented at the tax evasion working day that was organized by the AMAN Coalition on 22 March 2017. The paper reviews a group of concepts such as tax evasion,tax avoidance, financial leakage, and customs smuggling, and discusses the causes that contribute to tax evasion. It attempts to estimate the size of tax evasion based on realistic indicators and opinions of active experts, in addition to the outcomes of several relevant reports and studies. The paper also aims to review some regulatory provisions and legislation regarding Palestinian customs (income tax and customs tax), and tax evasion forms mentioned in these laws. It also tackles the role of governmental institutions combating tax evasion crimes, and addresses the most significant challenges and problems that hinder the work of institutions in this regard. 


AMAN (Transparency International Palestine).




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