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this post was submitted on 23 May 2024
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You don't need to take my word for it. Its spelled out in the agreement that you've provided a link to, in Annex V.1.a.
The companies importing the goods into Israel pay the tax - that's how excise taxes work. Israel agreed to give an amount of that tax revenue to the governments of Gaza and the West Bank, and that amount was calculated based on how much of those goods would later be exported from Israel to Gaza and the West Bank. Without the agreement, the governments of Gaza and the West Bank would be underfunded unless they levied their own import and excise taxes, which would have the effect of increasing prices for Palestinians.
Israel agreed to the deal that kept prices low for Palestinians and provided funding for the governments of Gaza and the West Bank at Israel's expense. A cynic might believe they did so, at least in part, to cause dependency and to gain leverage rather than exclusively out of a spirit of humanitarianism, nevertheless they did agree to the deal and it did materially help the Palestinians and the governments of Gaza and the West Bank.
Those are some mental gymnastics, to try to tell me that when a Palestinian purchases fuel or other products in Palestine and the tax money goes to Israel that it's not Palestinian taxes. That it's Israeli money and is only returned (or sometimes not) because Israel is kind to Palestine. Or that when Israel collects the taxes on a Palestinian's job located in the OPT, i.e. all work is done outside Israeli borders, that it's not Israel collecting Palestinian taxes.