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An-Najah University Journal for Research - B (Humanities)

Abstract

This study aimed to verify the level of satisfaction of persons with disabilities with the tax exemptions provided to them, and the problem of the study is in the following question: What is the level of satisfaction of persons with disabilities with the tax exemptions provided to them? The researchers relies on the study hypotheses that there are no statistical differences in the level of satisfaction of persons with disabilities with the tax exemptions provided to them on the content of the study tool and according to its variables (gender, age, and educational qualification). To achieve the goal of this study, the researchers used a main method, which is the descriptive study, based on a questionnaire that prepared to collect information. The study population consisted of a group of persons with disabilities in the West Bank governorates, who number (44570) disabled. As for the sample, it was applied to the governorates of the West Bank, and it consisted of (180) persons with disabilities from the age of 18 years or more, and (178) of them were retrieved. This is what constituted the final sample of the study, as (0.4%) of the study population. This study reached to the following result: The level of satisfaction of persons with disabilities with the tax exemptions provided to them reach an arithmetic average of two study axes (56%). The most important recommendations recommended by the researchers: the necessity of working to increase tax awareness for persons with disabilities in order to know their rights and duties, they must work to reformulate tax laws and include the issue of persons with disabilities within the policy of the state, attention to integrating persons with disabilities in working life more, Because of its benefit to the handicapped and society, this study was conducted repeatedly to verify the level of satisfaction of persons with disabilities with the tax exemptions presented to them to ensure that these exemptions achieve the goal for which they were set for it.

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