أثر جودة المعلومات المحاسبية الحد من التهرب الضريبي من وجهة نظر مقدري دائرة ضريبة الدخل و المبيعات

Other Title(s)

Impact of accounting information quality in reducing tax evasion from income tax and sales evaluators point of view

Dissertant

الفيومي، خالد موسى أحمد

Thesis advisor

الصوفي، فارس

University

Isra University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

The study aimed to investigatethe impact of accounting information quality in reducing tax evasion from the point of view of estimators in taxand sales income Department.

To achieve these objectives, a questionnaire was designed according to study objectives and hypotheses, which were distributed to a sample amounting (180) subjects.

164 questionnaires were collected, that is 91.1%.

The questionnairevalidity and reliability were inspected the study used the statistical program (SPSS) to analyze the results, and the study concluded the following results: There is a statistically significant impact at significance (0.05) level for quality of accounting information (accuracy, relevance, predictive ability, timeliness, true representation, and objectivity) in reducing tax evasion.

The study recommended raising tax awareness among taxpayers through different channels and means of communication and encouraging specialized research in the field of taxation in educational institutions

Main Subjects

Financial and Accounting Sciences

Topics

• Management information systems
• Total quality management
• Tax evasion
• Accounting information systems

No. of Pages

132

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-837693