مدى فعالية إجراءات دائرة الضريبة العامة على مبيعات القطاع الخدمي الأردني من وجهة نظر المدققين العاملين فيها

Abstract EN

The study aims to demonstrate the effectiveness of the procedures used in realization, supply, collection and control of general sales and to show whether these procedures are theoretically and applicably effective, or that there is something wrong, especially as the service sector has some uncertainty cases.

In addition, the study aims to determine the ability of these procedures to achieve tax revenues that commensurate with the size of the actual sales.

Questions of the study were answered and hypotheses were tested.

Results included that procedures of tax realization are effective and its first hypothesis was accepted.

As well as the procedures of tax supply and collection were effective and its second hypothesis was accepted.

Control mechanisms of realization were effective but its third hypothesis was rejected, while the control procedures on the supply and collection were effective and their fourth hypothesis was accepted.

At the end, the researcher proposed a number of recommendations.