أثر مبادئ الحاكمية المؤسسية في الحد من التهرب الضريبي في الأردن

الملخص EN

The purpose of this study was to identify The Impact of The Corporate Governance Principles in Reducing of Tax evasion in Jordan.

The study problem presents by the main question following: Is there an impact of the Corporate Governance Principles in reducing tax evasion in Jordan? To answer on this question the study followed the descriptive and analytical approach in collecting and testing the data to answer the main question of the study: A questionnaire was distributed to a random sample of the study population.

They were the Jordanian of the certified public accountants.

The number of questionnaires distributed and retrieved was (120).

The appropriate statistical analysis was conducted to find the opinions of the sample and test the hypotheses.

One of the most important conclusions of the study is that there is an impact of the corporate governance principles in reducing tax evasion in Jordan.

This indicates to the principles of corporate governance should be applied to reduce tax evasion.

The study recommended that the necessary legislation should be issued to implement the principles of corporate governance.

Taxation in accordance with applicable laws.