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Forty Years of Tax Law in Israel

Published online by Cambridge University Press:  16 February 2016

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Extract

1.1 No discussion has taken place at governmental level about long-term taxation policy, the distribution of the tax burden, whether to distribute it between direct and indirect tax, or about the problems of tax incentives.

1.2 The absence of a central tax authority, together with the neutralization of, and the erosion in, the standing of the department for state income, has led to the existence of three systems - income tax, customs and value added tax, and national insurance. National insurance lost its uniqueness a long time ago and has become, perhaps unknowingly, a fiscal, financial instrument, something that was never coordinated, at a national level, with the other tax systems.

1.3 The lack of an integrated, comprehensive taxation concept has meant the existence of different tax laws, and a variety of contradictory definitions. These laws create contradictions, and provide a multitude of weird sources of tax planning, methods of assessment, collection, and enforcement.

Type
Tax Law
Copyright
Copyright © Cambridge University Press and The Faculty of Law, The Hebrew University of Jerusalem 1990

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