Abstract
ABSTRACT The tax revenues (Direct and Indirect) represent an important element in the revenue of advanced and developed countries. The tax revenues are participated in the performance of developing plans through different services provided by countries for all the economic sectors in order to support the development and growth. The researcher perceives that there are economical, managerial and social obstacles which prevent the utilization of full capacity for the performance of income tax department in Gaza province in spite of finding the positive signs in the improvement of income tax during the years (1996-2003), under the Palestine National Authority. Also, the researcher perceives that the income tax has a great importance, because the authority depending on it for the Palestinian Community needs under the scarce of resource and possibilities, especially in the existence of Israelian occupation. .
