Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments

Abstract

This study aimed to identify the obstacles to the application of artificial intelligence in the Palestinian income tax departments, including administrative, technical, human, and financial challenges. To achieve this goal, the researcher utilized primary sources and a questionnaire as the primary tool for data collection. The questionnaire, along with demographic variables, addressed four areas: the administrative field, the technical field, the human field, and the financial field. Each area contained a set of questions designed to address the study’s research questions and hypotheses. The questionnaire was distributed to the study population, consisting of 115 employees in the Palestinian income tax departments in the West Bank. The collected data were statistically analyzed using SPSS, employing statistical techniques such as frequencies, percentages, arithmetic averages, and standard deviations to estimate the relative weight of the questionnaire items. Additionally, One-Way ANOVA was used to test hypotheses related to all variables, and the Cronbach Alpha equation was applied to assess the reliability of the questionnaire. The study revealed several key findings, including that one significant obstacle to applying artificial intelligence in the Palestinian income tax departments is the weak budget allocated for modernizing and developing electronic devices and software. One of the most important recommendations is to allocate sufficient funds for the purchase of modern devices and technologies that facilitate the application of electronic management.