دور قانون ضريبة الدخل الأردني في الحد من التهرب الضريبي من وجهتي نظر مدققي ذائرة ضريبة الدخل و المبيعات و أعضاء جمعية خبراء ضريبة الدخل و المبيعات

الملخص EN

This study aimed to explain the role of Jordanian Income Tax Law to alleviate the impacts of tax evasion: Views of the Auditors of Income & Sales Tax Department & the members of Income & Sales Tax Experts Association through the four independent variables of study: procedures of processing tax statement form, incentives and exemptions, penalties and fines, in addition to tax rates.

In order to achieve the study objectives, a questionnaire was designed by the researcher based essentially on the articles of the Jordanian Income Tax Law No.

(28) , 2009, & the related issued instructions and regulations.

The study population consisted of two groups: all staff authorized to practice tax auditing (auditors) in all income and sales tax directorates, and all tax centers in the various governorates of the Kingdom of Jordan.

The second group included all members of the Experts society income and sales tax in Jordan.

The study used one sample t - test, and independent samples t - test and investigated the study hypotheses.

After analyzing the collected data, testing, investigating hypotheses, the study reached several findings that conluded that the procedures of dealing with tax evasion, as well exemptions and incentives did not help in reducing the rates of tax evasion in Jordan according to the study groups’ points of view: , with an average not exceeding 3.

24, while on the other hand, the penalties and fines, and the tax rates played a role in limiting tax evasion in Jordan from the point of view of both groups.

with an average exceeding 3.

33.

One of the main recommendations of the study was the necessity to reconsider the conditions, and procedures of submitting tax statements to tax income and sales directorate and grant more incentives and exemptions to taxpayers, in addition to activation of imprisonment penalty practically.