The aim of the study was to determine the extent to which tax incentives reflected income tax revenues in Palestine from the point of view of senior taxpayers in the West Bank governorates. To achieve this objective, a questionnaire was developed and distributed to a random sample of 150 senior taxpayers. The most important results of the studies include the introduction of the system of advances and the taxpayer's access to a promotional discount is a catalyst to facilitate the collection of the tax. The most important recommendation is to work towards achieving justice and equality in determining the tax rate for all segments of society.