التهرب من ضريبة الدخل في الأردن : أسبابه و أشكاله

Abstract EN

The study aims to investigate the forms of tax evasion and the main reasons and factors that encourage or increase the opportunity of tax evasion in Jordan.

In addition, an attempt has been made to identify the extent of lax evasion in selected items of revenues and expenditures.

A special questionnaire was developed and distributed to a sample of tax assessors in Jordanian Income Tax Department to accomplish the goals of the study.

The study has found out that manipulating values of revenues and expenditures, and the equation of manufacturing in industrial enterprises are the main ways of tax evasion.

The study has also found out that the most important reason behind tax evasion is the light imposed on tax evaders.

Another reason may be the feeling of the tax payer that the tax system is unfair.

The last factor whivh contributes to this is the weakness in the Tax Department information syatem.

Moreover, the study has also revealed that the widest area where people tend to evade taxes is that in the area of revenues earned outside the country with that money originating in Jordan.

Next is the manipulation in the value of the remining inventory.

Last is the evasion of taxes related to incomes drawn from contracts.

The results of the study indicate that there are statisical differences between the tax evasion in revenue items and expenditure items.