مدى فاعلية منظومة ضريبة المبيعات في الأردن و أثرها على حجم الإيرادات من وجهة نظر مدققي دائرة ضريبة الدخل و المبيعات

الملخص EN

The study aims to demonstrate the efficiency of the three divisions of the sales tax system : tax system, procedures and controls, tax legislations and their impact on the size of tax revenues.

A questionnaire was distributed to the study sample that is mainly about the sales tax auditors in the Income and Sales Tax Department.

The study questions and test hypotheses were answered.

The results demonstrated that the tax system has been efficient, and the first alternative hypothesis was accepted.

In addition, the study shows that the procedures and controls were efficient, and the second alternative hypothesis was accepted.

The special sales tax legislations were efficient but with a lower degree, and the third alternative hypothesis was accepted.

In conclusion, the recommendations of the study were made, and put forward such as to reconsider some tax legislation roles trying to decrease the tax rate of some fundamental products most used by the poor and to increase this rate on other luxurious products and services that have their negative impact on the society, besides, updating the direct control procedures and measures.