أثر تعديلات قانون ضريبة الدخل رقم 34 لعام 2014 على الاستثمار في المملكة الأردنية الهاشمية

العناوين الأخرى

The effect of amendments to income tax law no. 34 of 2014 on investment in the Hashemite Kingdom of Jordan

مقدم أطروحة جامعية

البشيش، هشام محمود غندور

مشرف أطروحة جامعية

جودة، عبد الحكيم

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

This study aims at identifying the impact of amendments to the Income Tax Law No.

34 of 2014 on investment in the Hashemite Kingdom of Jordan.

The importance of this study is also highlighted by the impact of amendments to the Income Tax Law and to investment in Jordan, This study used descriptive analytical method to achieve the objective of the study.The researcher prepared a questionnaire on the subject of the study which was distributed to accountants, financial managers and tax assessors in the Jordanian industrial companies registered in the Investment Promotion Authority (67).

The researcher distributed 60 questionnaires to these companies.

However, the retrieved (45) of the questionnaire can be analyzed.

The statistical analysis program (SPSS) was used to analyze the results and the mean and standard deviations were used The study reached the most important results as follows: There is no trace of amendments to Income Tax Law No.

34 of 2014 from the point of view of the study sample on the promotion of investment in Jordan, and there is an impact of the relationship between the amendments to the Income Tax Law No 34 of 2014 and the incentive incentives granted by the Investment Promotion Corporation from the point of view of the sample of the study to increase investment in Jordan.

And there are no statistically significant differences at the level of significance (α≤ 0.05) of the amendments to the Income Tax Law No 34 of 2014 on the promotion of investment in Jordan due to the nationality of the investor, the number of years of investment and the capital of the company Through the results of the study, the researcher recommends the following: 1.

Providing incentive incentives to the investment sector through tax exemptions that have a role in increasing investment and giving greater importance to granting incentives to investors 2.

Facilitating income tax procedures, which in turn reduces complications and helps investment sectors benefit from encouraging and increasing investment in Jordan.

3.

Inform all private and official institutions not to put any restrictions on researchers and facilitate their task in scientific research.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الاستثمارات
• ضريبة الدخل
• الأردن

عدد الصفحات

115

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-837702