تهرب أصحاب المهن الحرة من ضريبة الدخل في القانون الأردني

العناوين الأخرى

Self-employed evasions from income tax in Jordanian law

مقدم أطروحة جامعية

الحوامدة، خالد عبد المحسن محمد

مشرف أطروحة جامعية

العرمان، عبد الرحمن سعد

الجامعة

جامعة جرش

الكلية

كلية الحقوق

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

This study aims to define the tax, and to indicate the importance of the taxes in enhancing the financial resources of the state to meet the financial burdens it faces in order to cover the public expenditure of the state.

In addition, the study shows the definition of free professions, and the types of taxes imposed on the owners of these professions, the most important tax of these is the income tax.

It also shows the definition of tax evasion and the most important forms of tax evasion for the free professions by hiding the real revenues of the owners of this sector.

Here, the problem of the study in what is faced by the state and specifically the Income and Sales Tax Department, shows difficulties in proving these incomes.The researcher has reached a number of conclusions and recommendations, the most important of which is the activation of the electronic billing system, which is linked with the Income Tax Department, as well as the cancellation of the bank secrecy of bank accounts.

التخصصات الرئيسية

القانون

الموضوعات

• القانون
• ضريبة الدخل
• الحرف اليدوية
• الأردن
• التهرب الضريبي

عدد الصفحات

115

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-971347