Dr. Haim Gabbay
Staff member and senior lecturer in the Business Administration School. He holds a PhD in Law Studies (2005), his doctoral dissertation engaged with: the effectiveness of tax law enforcement through criminal law. He has served in his last position with the Tax Authority as the assessment and audit VP of the Tax Authority. In the past, he has served as the assessor of civil bureaus, such as Holon, Tel Aviv 2, and the National Assessment Unit, as well as criminal bureaus, such as the Center District Investigative Tax Assessor, and the Assessor of the National Unit of Field Intelligence and Investigations. Alongside his professional practice, he also serves as a lecturer in Bar Ilan University, and the College of Management Academic Studies in the following areas: tax law, the principles of tax in a democratic country, criminal aspects of tax law, as well as several seminars concerning his specialty – taxes. He has published many articles in various fields of taxes, which have gained recognition and acclaim for their contribution to the advancement of fiscal research in Israel. In addition, he has served as a member of public management in the Tel Aviv District Labor Court, and has been active for many years in the professional committees of the Israel Bar Association, the Institute of Certified Public Accountants in Israel, and Institute of Tax Consultants in Israel.
Areas of study: Tax law, money laundering, criminal aspects in tax law and taxes