Filistin Araştırmaları Dergisi

Öz

Editorial Board Notice: An official investigation has been initiated regarding this study following serious allegations of ethical misconduct submitted to our editorial board on January 4, 2026. In accordance with the publication ethics standards of COPE (Committee on Publication Ethics) and Scopus, this study has been designated as an 'Expression of Concern' until the inquiry is finalized, in order to preserve the integrity of scientific literature and protect readers from potential misinformation. Until the conclusion of the investigation, readers are strongly advised to exercise caution regarding all data presented in this work, the accuracy of the references, and the analytical results. It is essential that this status be taken into consideration if the study is cited or used as a scientific basis. The final decision will be announced to the public upon the completion of the inquiry: Depending on the editorial board's ultimate verdict, the study will either be formally retracted or, if exonerated of all allegations, reinstated in its original form. The author was exonerated of all allegations of data fabrication

This study aims to examine Palestine's public finance system within the framework of structural dependency, fiscal sovereignty, and a postcolonial public finance perspective. The main focus of the research is the limited tax collection capacity of the Palestinian Authority (PA), the lack of fiscal autonomy, and the decisive influence of external actors—particularly Israel and international financial institutions—on the Palestinian budget. The study critically evaluates the implications of the Paris Economic Protocol and its restrictive role on Palestine's fiscal sovereignty. The research was conducted using qualitative methods, and the existing literature, reports from international organizations (IMF, World Bank, UNCTAD), academic articles, and data sources were examined. It was found that a significant portion of the Palestinian public budget is based on indirect taxes collected by Israel, that this system operates under the name of “clearance revenues,” and that serious financial leaks occur through this method. Furthermore, it was revealed that foreign aid has become a structural element in closing the budget deficit; however, this aid is largely dependent on political conditions and weakens financial independence. The findings of the study show that the Paris Protocol has created a permanent rather than temporary guardianship system, which weakens fundamental elements such as accountability, transparency, and financial planning. Furthermore, it has been understood that reform processes shaped by foreign aid have been imposed without social acceptance in Palestine, and that public finance is guided by international agendas rather than local needs. As a result, the issue of financial sovereignty in Palestine should be addressed not only as a technical public finance issue but also as a structural problem area directly linked to political representation, independence, and development.