التهرب الضريبي : أسبابه و أشكاله و طرق الحد منه

الملخص EN

This study aimed to point out the major reasons and forms of tax evasion and the factors assisting in reducing it.

This study was conducted on a sample of tax auditors in Amman consisting of 283 auditors.

The study concluded to that the personal, legislative, administrative, economic and social rationales, sequenced as of their significance, play a major role in tax evasion, and that each of them impacts the other.

It also concluded to that manipulating expenses and revenues without keeping accounting records is considered as one of the most significant form of tax evasion.

Providing incentives, equality between taxpayers lead to reducing tax evasion.

The study recommended the necessity to put a strategy for reforming the tax system through awareness in taxes, accurate accounting records, draft a legislation that guarantees equality between taxpayers