Abstract
This paper critically examines the typology of public revenues within the Palestinian Authority (PA) to elucidate the complexities of fiscal management in a colonial context. By utilising a framework of fiscal theories of governance, the analysis offers a nuanced understanding of the dynamics governing taxation, public revenue generation, and service provision in the Occupied Palestinian Territories. The study highlights how external dependencies, Israeli tax control measures, and a fragmented network of service providers collectively undermine the PA's ability to forge a stable fiscal contract. This scenario is further complicated by declining international aid, necessitating a greater reliance on domestic tax mobilisation. The paper argues that these challenges are symptomatic of broader issues in revenue mobilisation under a colonial setting and the emergence of non-state actors in governance roles. Ultimately, this research contributes to a deeper comprehension of the PA's fiscal operations within Israeli colonial structures and offers critical insights into its politics of taxation and revenue mobilisation.
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