Diagnostic study of property tax in the occupied Palestinian territory (OPT) / Implemented by: the United Nations Development Programme /Programme of Assistance to the Palestinian People (UNDP/PAPP); conducted by: New Vision Management Consulting & Training
| رقم التسجيلة | 20917 |
| نوع المادة | book |
| رقم الطلب | 336.22 D536 |
| العنوان | Diagnostic study of property tax in the occupied Palestinian territory (OPT) / Implemented by: the United Nations Development Programme /Programme of Assistance to the Palestinian People (UNDP/PAPP); conducted by: New Vision Management Consulting & Training |
| بيانات النشر | Jerusalem: United Nations Development Programme (UNDP), 2010. |
| الوصف المادي | 57 p |
| المحتويات / النص |
Table of Contents Background 1. Executive Summary 2. Introduction 3. Methodology 4. Evaluation of the Tax, Needs Assessment, and the Proposed Study Tour 4.1 Tax Overall Evaluation 4.2 Needs Assessment and Identification of Tax Offices and Municipalities 4.3 Summary of Property Tax Systems in Five Countries and Study Tour Recommendations 5. The Legal Framework of Property Tax in the occupied Palestinian territory (oPt) and Comparative Arab Law 5.1 Scenarios for a Proposed Tax in the oPt for the Collection of Property Tax 5.1.1 Scenario 1: Transfer of Authority from the Ministry of Finance (MoF) to Local Government Units (LGUs) 5.1.2 Scenario 2: Transfer of Powers to the Ministry of Local Government (MoLG) 5.1.3 Scenario 3: Maintain the Status of Quo while Solving the Problem of Duplication in the Gaza Strip 5.1.4 Scenario 4: Jurisdiction remains with the Ministry of Finance with the Authority to Mandate other Parties 5.1.5 Scenario 5: To Adopt a new Law on the Unified Tax 5.2 Study Findings and Recommendations 6. Introduction to Taxes 6.1. Taxes in the occupied Palestinian territory _ Israeli Occupation (1967-1994) 6.2. The Palestinian Era 6.3. The Definition of Property Tax 6.4. State Contribution to State Revenues 6.5. Tasks and Duties 6.6. Objectives 6.7. Services 6.8. Legal Basis for Tax Collection 6.9. Mechanisms of and Authority over Collection 6.10. Tax Rates 6.11. Conclusion 6.12. End of Study Recommendations |
| المستخلص |
يوجد ملخص |
| المواضيع | Tax and taxation |
| الواصفات | LEGAL ASPECTSPALESTINEPROPERTY TAX |
| LDR | 00100cam a22001693a 4500 |
| 082 | |a 336.22 D536 |
| 245 | |a Diagnostic study of property tax in the occupied Palestinian territory (OPT) / |c Implemented by: the United Nations Development Programme /Programme of Assistance to the Palestinian People (UNDP/PAPP); conducted by: New Vision Management Consulting & Training |
| 260 | |a Jerusalem |b United Nations Development Programme (UNDP), |c 2010 |
| 300 | |a 57 p. |
| 505 | |a Table of Contents Background 1. Executive Summary 2. Introduction 3. Methodology 4. Evaluation of the Tax, Needs Assessment, and the Proposed Study Tour 4.1 Tax Overall Evaluation 4.2 Needs Assessment and Identification of Tax Offices and Municipalities 4.3 Summary of Property Tax Systems in Five Countries and Study Tour Recommendations 5. The Legal Framework of Property Tax in the occupied Palestinian territory (oPt) and Comparative Arab Law 5.1 Scenarios for a Proposed Tax in the oPt for the Collection of Property Tax 5.1.1 Scenario 1: Transfer of Authority from the Ministry of Finance (MoF) to Local Government Units (LGUs) 5.1.2 Scenario 2: Transfer of Powers to the Ministry of Local Government (MoLG) 5.1.3 Scenario 3: Maintain the Status of Quo while Solving the Problem of Duplication in the Gaza Strip 5.1.4 Scenario 4: Jurisdiction remains with the Ministry of Finance with the Authority to Mandate other Parties 5.1.5 Scenario 5: To Adopt a new Law on the Unified Tax 5.2 Study Findings and Recommendations 6. Introduction to Taxes 6.1. Taxes in the occupied Palestinian territory _ Israeli Occupation (1967-1994) 6.2. The Palestinian Era 6.3. The Definition of Property Tax 6.4. State Contribution to State Revenues 6.5. Tasks and Duties 6.6. Objectives 6.7. Services 6.8. Legal Basis for Tax Collection 6.9. Mechanisms of and Authority over Collection 6.10. Tax Rates 6.11. Conclusion 6.12. End of Study Recommendations |
| 520 | |a Executive Summary The administration and collection of property tax is a comprehensive process and requires considerable efforts of various parties en route for success. It involves close cooperation amongst authorities in charge of the administration and collection of property taxes. These authorities include: the Ministry of Finance (MoF), the Ministry of Local Government (MoLG), Land Authority, municipalities, judiciary institutions, executive bodies and the local community via its representatives. Weakness or absence of such cooperation will have negative implications on the administration and collection of property tax. There are 483 Local Government Units (LGUs) in the oPt out of which 132 municipalities are subject to property tax collection. The Department of Property Tax, in cooperation with local governments, conducted a valuation of properties in 2008 in 34 municipalities. The total estimation value of the valuation was around JD 50 million. This was a fivefold increase compared with the preceding property valuation, which was conducted in 1986. In the West Bank, the total amount of property tax incurred in 2008 was nearly JD 13 million of which around JD 11 million were collected with a collection rate 85%. However, this amount also includes the collection of tax liabilities covering the past ten years. These taxes were collected by the Ministry of Finance from within the boundaries of 26 municipalities in the West Bank while the total amount did not exceed JD 1 million for 25 municipalities in the Gaza Stip. According to the existing property tax Jordanian law number 11 for 1954, the MoF deducts 10% of the collected amounts as administrative fees. According to its budget of 2008, the operational costs of the Department of Property Tax was less than 10% of the total amount being deducted from the collected property tax in the same year, hence, the excess amount could be utilized to promote the capabilities of the department through the purchase of equipment, software programmes, and conducting capacity development programmes based on the actual needs of the department and its employees, instead it is being used to cover the arrears of electricity and water on local governments. The Department of Property Tax has 128 officially registered employees in addition to employees commissioned by LGUs which pay their salaries. There are 12 property tax offices throughout the West Bank in addition to the Department of Property Tax within the Ministry of Finance as well as the Gaza Strip office. This study offers several recommendations and observations aimed at achieving a modern administration structure based on developed principles for the administration and collection of property tax in the oPt. In view of that, the following suggestions should be taken into consideration: First: The Legal Framework The section related to the legal framework in this study recognizes that Jordanian Law No. 11 of 1954 - stipulating the tax law for land and buildings within the jurisdictions of municipalities and local governments, and its amendments specifically provisional Law No. 9 of 1967 and amending law No. 11 of 1954 - is the law in force in the West Bank. This law grants authority to the Ministry of Finance to collect taxes on behalf of municipalities only and not from within the boundaries of the remaining 251 village councils and smaller clusters. These laws were inherited from the Jordanian regime. In the Gaza Strip the laws governing property tax were inherited from the British Mandate / Egyptian and remain in force. The laws in the Gaza Strip include the Property Tax Law in Cities No. 42 of 1940 and the Property Tax Law in Villages, No. 5 of 1942. They address the mechanisms of valuation and collection of property taxes in the Gaza Strip, and whose provisions have been amended in accordance with Israeli military orders, specifically Military Order No. 675 of 1980. Based on the aforementioned, the legal framework governing property tax in the oPt (West Bank and Gaza Strip) should be reviewed and incorporated into one law that should reflect international standards. Some examples of different systems of property tax in selected countries are included in this study. The revised new property tax law should allow collecting and consenting property tax operations in all local governments, i.e. municipalities, village councils, project committees, and properties outside the boundaries of these units. The legal review of the property tax law should not be in isolation of the remaining laws related to the various types of taxes as well as the law of local government number one for 1997 in the West Bank and Gaza Strip. This would exert efforts to unify a package of laws governing the legislative process for local governance in the oPt. The property tax experiences of select neighboring and international countries have been addressed in this study. Countries were reviewed in the context of their approach to property taxe |
| 600 | |a Tax and taxation |
| 650 | |a PROPERTY TAX |
| 650 | |a PALESTINE |
| 650 | |a LEGAL ASPECTS |
| 910 | |a libsys:recno,20917 |
| العنوان | الوصف | النص | |
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Dignostic Study of property tax in the occupied Palestinian territory |
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