أثر الإحتراق النفسي لدى مدققي ضريبة الدخل والمبيعات في جودة الفحص الضريبي في الأردن الدور المعدل الرأس المال البشري

الملخص EN

This study aimed to examination the impact of the psychological burnout in many dimensions (emotional exhaustion, indolence, low personal achievement) of the on the quality of tax examination in Jordan, as well as the overall level of quality of the examination (commitment to moral and behavioral values, impartiality and independence, and completion of the examination on scientific and objective grounds, efficiently and effectively).

This study explored the role of human capital as a moderator between the psychological burnout variable and the examination quality, which was measured using the following dimensions: employees‟ knowledge, skills, experiences, and morale.

The population of the study was tax auditors in Jordan, and it used a descriptive and inductive (analytical) technique inside the capital Amman's accessible sales and income tax directorates, which number ten and are dispersed throughout the city.

The researcher selected a random sample of roughly (271) tax auditors, who were given a questionnaire, that assessed the impact of psychological burnout among tax auditors on the quality of the tax examination in Jordan.

A total of (179) questionnaires were answered completely, and this represents the study sample to constitute (66%) of the population available for study.

The acquired data was processed using statistical analysis software (SPSS).

The findings revealed that the level of psychological burnout among tax auditors in Jordan was around average, and a statistically significant impact effect of psychological burnout on tax examination quality.

In addition, the psychological burnout impact had a statistically significant influence on the human capital's ability to conduct thorough tax examination.

The effect was found to be reversed, meaning that the lower the degree of psychological burnout of human capital, the greater the level of the tax examination quality.

Several recommendations were made, including the importance of increasing auditors' commitment to the professional, legal, and behavioral standards, which will affect the efficiency of their work, promote the prominence of auditing, and spread reassurance and confidence among taxpayers at the Income and Sales Tax Department.