Gaza Strip support its annual budget. In April 2012, the Hamas government in Gaza approved its budget for 2012, which was up 25 percent year-on-year over 2011 budget, indicating that donors, including Iran, benefactors in the Islamic world, and Palestinian expatriates, are still heavily funding the movement. Chief of Gaza's parliament's budget committee Jamal Nassar said the 2012 budget is $769 million, compared to $630 million in 2011. The Gaza Strip is located in the Middle East (at ). It has a border with Israel, and an border with Egypt, near the city of Rafah. Khan Yunis is located northeast of Rafah,
Gaza Strip Israel as the occupying power in Gaza under the traditional law of occupation," but that some legal theories might downplay the significance of the lack of an Israeli presence on the ground, and that Israel still continues to exercise some control over Gaza in parallel with the Palestinian Authority. Shany wrote that "in order to identify the ultimate power of government in Gaza one should engage in a comparative analysis of the degree of effective control exercised by the two competing sources of authority." Some analysts have argued that the Gaza Strip can be considered a "de facto" independent state,