Impact of self-assessment on income and sale tax collection' from the point view of income tax auditors in Jordan
Author
Jaradat, Mundhir Sulayman Khalid
Source
Journal of Accounting and Financial Studies
Issue
Vol. 10, Issue 30 (31 Mar. 2015), pp.204-222, 19 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2015-03-31
Country of Publication
Iraq
No. of Pages
19
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aimed to show the extent of compliance with the income taxpayer to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong relation between these variables and Income Tax collections.
American Psychological Association (APA)
Jaradat, Mundhir Sulayman Khalid. 2015. Impact of self-assessment on income and sale tax collection' from the point view of income tax auditors in Jordan. Journal of Accounting and Financial Studies،Vol. 10, no. 30, pp.204-222.
https://search.emarefa.net/detail/BIM-756376
Modern Language Association (MLA)
Jaradat, Mundhir Sulayman Khalid. Impact of self-assessment on income and sale tax collection' from the point view of income tax auditors in Jordan. Journal of Accounting and Financial Studies Vol. 10, no. 30 (2015), pp.204-222.
https://search.emarefa.net/detail/BIM-756376
American Medical Association (AMA)
Jaradat, Mundhir Sulayman Khalid. Impact of self-assessment on income and sale tax collection' from the point view of income tax auditors in Jordan. Journal of Accounting and Financial Studies. 2015. Vol. 10, no. 30, pp.204-222.
https://search.emarefa.net/detail/BIM-756376
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 217-222
Record ID
BIM-756376