حجية وسائل تقدير العبء الضريبي وفق قانون الدخل الأردني رقم (28)‎ لسنة 2009

Abstract EN

Lawmakers in Jordan adopted several techniques that ease the estimation of taxes by the Tax Administration.

Such techniques have the effect of distributing the task of estimation equally between the Tax ^ministration and the taxpayer.

Each technique has its own justifications in estimating taxes.

Among the techniques mentioned above are: a) the annual tax statement prepared by the taxpayer and b) the taxpayer financial records, the lawmaker granted the Tax Administration the authority to verify these techniques.

On the other hand, the law entitles the tax administration to perform certain techniques such as visiting the places in which the taxpayers practice their activities: gathering information regarding their income from its different resources and employing techniques usually used by courts when resolving tax disputes including resorting to experts and judicial presumptions.

In this study, the validity of these techniques is discussed; the study showed that legislative intervention is necessary to clarify the validity of some of these techniques, on the one hand, and to create further limitations on the authority of the Administration in order to prevent any abuse, on the other.