rahma odeh Factors affecting customs smuggling from the point of view of workers in the customs police in Palestine

Abstract

Abstract

The phenomenon of customs smuggling is one of the obstacles and problems that can hinder the state from carrying out its duties, as it affects the public treasury and its inability to cover its needs. The study aimed to identify the factors affecting customs smuggling from the point of view of workers in the customs police in Palestine.  Objective: The factors that could affect customs smuggling were reviewed based on the use of the descriptive analytical approach, where a questionnaire was prepared and distributed to (120) employees in the Palestinian customs police, and the study reached several results, including - the absence of the economic role of the Palestinian Authority was a reason for poor application  Tax policies due to the policy that governs the Israeli occupation in accordance with the Paris Economic Agreement, and the presence of monitoring bodies working to combat customs smuggling, in addition to Israel’s control of the crossings, weakens the implementation of the powers entrusted to the customs control body

 The open border between Israel and the West Bank has created a fertile environment to facilitate customs smuggling operations, and the presence of many settlements has contributed to encouraging smuggling, such as smuggling fuel, poultry, spoiled medicines and expired foodstuffs, and the weakness of the applicable laws that impose deterrent penalties for smugglers.  Easy smuggling.

 The study recommended the necessity of increasing the field detection mechanism by customs police personnel near settlements in order to facilitate the operations of combating them. It also recommended the importance of imposing severe penalties and fines for individuals caught smuggling in order to deter them from smuggling. It also recommended the importance of enacting a customs law  A new special permit allows the presence of customs police personnel at the crossings, and recommended the need for efficient control bodies that can deal with the phenomenon of customs smuggling. It also recommended the possibility of granting the customs police more powers in the process of controlling smuggled goods, especially those coming through settlements.  In order to familiarize citizens with the economic danger of customs smuggling