دور الإيرادات الضريبية في رفد الموازنة العامة الأردنية بالإيرادات العامة : دراسة تحليلية مقارنة-خلال الفترة ما بين (2006-2013)‎

Abstract EN

This study aimed to identify the role of tax revenue in supplying General Budget with public revenues through a comparative study that covers the period between (2006-2013), it compares among the roles of income tax, sales tax and other taxes in contributing the public revenues in Jordanian general budget.

To achieve the objectives of the study, The study was divided into two financial periods, the first period between 2006-2009 before the application of the income tax and sales tax law, and the second period between 2010-2013 after the application of the income tax and sales tax law, and to evaluate the hypotheses of the study and analyse it's data, financial ratios was calculated using the (Excel) and statistical methods such as: independent samples (t) test, Pearson Correlation Coefficient, and stepwise regression analysis.

The following are the conclusions of this study: Tax revenues contribute in the public revenues of General budget more than non-tax revenues and foreign aid, the tax revenue percent approximately was (64 %) of the public revenues.and the sales tax has the greatest role in supplying the General Budget with tax revenues compared to income tax and other taxes, the average rate for sales tax, income tax and other taxes was respectively (64 %, 25 % and 11 %) of tax revenues.

One of the most prominent recommendations of this study is modifying the income tax and sales tax law, modification should be deliberate to increase tax revenues that contribute in supplying the General Budget with public revenues and increase supervision in public capital to protect public revenues and directed it towards the necessary expenditure.