أثر منظومة ضريبة الدخل و المبيعات في رفع كفاءة تحصيل الضرائب في الأردن
Other Title(s)
The impact of income and sales tax system in raising the efficiency of tax collection in Jordan
Author
Source
مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية
Issue
Vol. 28, Issue 1 (31 Jan. 2020), pp.186-203, 18 p.
Publisher
The Islamic University-Gaza Deanship of Research and Graduate Affairs
Publication Date
2020-01-31
Country of Publication
Palestine (Gaza Strip)
No. of Pages
18
Main Subjects
Topics
Abstract 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.
American Psychological Association (APA)
شخاترة، مأمون ياسين أحمد. 2020. أثر منظومة ضريبة الدخل و المبيعات في رفع كفاءة تحصيل الضرائب في الأردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية،مج. 28، ع. 1، ص ص. 186-203.
https://search.emarefa.net/detail/BIM-945317
Modern Language Association (MLA)
شخاترة، مأمون ياسين أحمد. أثر منظومة ضريبة الدخل و المبيعات في رفع كفاءة تحصيل الضرائب في الأردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية مج. 28، ع. 1 (كانون الثاني 2020)، ص ص. 186-203.
https://search.emarefa.net/detail/BIM-945317
American Medical Association (AMA)
شخاترة، مأمون ياسين أحمد. أثر منظومة ضريبة الدخل و المبيعات في رفع كفاءة تحصيل الضرائب في الأردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية. 2020. مج. 28، ع. 1، ص ص. 186-203.
https://search.emarefa.net/detail/BIM-945317
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 202-203
Record ID
BIM-945317