أثر تطبيق مبادئ الحاكمية المؤسسية في الحد من التهرب الضريبي في الأردن : دراسة ميدانية

الملخص EN

This study aimed at identifying the effect of applying the principles of the corporation governance to reduce the tax evasion as viewed by the tax assessors of the senior taxpayers at the income and sales department.

The income and sales taxes are among the financial policy instruments in Jordan and they are a main resource of revenues, which the state relies on in mapping its financial policies.

To achieve the objectives of the study and solve its problems, the two researchers distributed (35) questionnaires to the assessors in the senior taxpayers sector.

Thirty-three questionnaires were returned, which were suitable for the study purposes, and their results were analyzed by employing the statistical program of the social studies (SPSS).

The most important results indicated that there is an effect of applying the corporation governance principles on reducing tax evasions.

Finally, among the most important recommendations is to apply the corporation governance principles on the Jordanian companies, in a manner that best serves reducing the tax evasion resulting of the traditional methods in combating tax evasion since the corporation governance is one of the effective methods in combating it.