أثر منظومة ضريبة الدخل و المبيعات في رفع كفاءة تحصيل الضرائب في الأردن

الملخص EN

The study aimed to test the effect of the income and sales tax system on raising tax collection efficiency (tax evasion and tax avoidance) from the the auditors' point of view working in income tax departments in Jordan.

To achieve the objectives of the study, a questionnaire was designed and distributed randomly to the study sample which is (70) auditors The descriptive analytical approach was adopted.

The hypotheses of the study were tested using the Multiple linear regression method.

The results of the study showed that the tax system in the income and sales tax department in its dimensions (tax legislation , Electronic procedures, auditing procedures) play a role in raising the efficiency of tax collection.

The study issued a number of recommendations, including urging tax administrations to continue developing their electronic procedures and auditing because they are important in raising the efficiency of tax collection and the continuous updating of the income tax and sales tax laws to ensure the avoidance of tax evasion and the application of the billing system, Selling and providing services with a fundamentalist bill will be the most important tools to combat tax evasion and expand the base of tax liability.