Theoretical and Analytical Study of Tax Law in Jordan According to the: Income Tax and Sales Tax and Its Relationship with Revenues and Tax Evasion

Abstract

This study aimed to identify the impact of Income Tax Law amendments on incomes in Jordan. The study population consisted of a group of specialists in the income tax department and sales in Jordan and a group of certified legal accountants and then taking a random sample represents the study population (100), which included accounts estimators, legal auditors and specialists in the tax domain. All the questionnaires that have been distributed on the respondents have been retrieved and valid for analysis, where the response percentage was 100%.
The study achieved a number of outcomes that there is a statistical significant effect between the amendments on the Income Tax Act No. (28) of 2009, and its impact on the taxpayers, as well as, the presence of commitment from the taxpayers to pay their due income tax.
The presence of perception of the taxpayers about the importance of income tax, also there is a high monitoring and competence from the state in collecting the income tax and the presence of impact of the income tax on the state's income flows.
The researchers introduced several recommendations, the most are:
- Support for those with low and medium income to invest in productive projects to push the development wheel and to limit poverty and unemployment.
- To work on reducing the imposed tax on the taxpayers according to the economic situation to push them to work and development.
- To work on enhancing the coordination between the income tax department and the tax payers in modern methods and developing an electronic tax system.
- To work on increasing and dissemination the taxation awareness to limit the phenomena of taxes evasion by conducting awareness campaigns through the mass media and different publication methods.
Increasing the trust between the state and the taxpayers by illustrating how the taxes deducted from their incomes were used, and activating the penalty law against tax evaders and applying the Islamic economic system is the best solution for the human economic problems because it is the system of the human creature far from shortage and deficit as in the human laws, that is why it should be applied.