Record Details

The impact of the merger of Income Tax Department with Sales Tax Department with their associated accounting and legal policies in the reduction of tax evasion

Research Journal of Finance and Accounting

View Archive Info
 
 
Field Value
 
Title The impact of the merger of Income Tax Department with Sales Tax Department with their associated accounting and legal policies in the reduction of tax evasion
 
Creator Qtish, Atala M.
 
Description The current study aimed at identifying the impact of the integration of the merger of Income Tax Department with Sales Tax Department with their associated accounting and legal policies in the reduction of tax evasion. In order to achieve the objectives of the current study, the researcher has applied the Descriptive approach for data view, while he has applied the analytical approach for the analysis of the results of the current study. The study population consisted of the auditors of Income & Sales Tax Department in medium taxpayers directorates working in auditing  whose number was (150) auditors. A questionnaire was distributed on the study sample consisting of (150) respondents.(128) questionnaires were retrieved ,(22) were excluded because they were not valid for analysis. The actual percentage of the study sample was (85,3%). The researcher, having analyzed the responses of the study sample using SPSS, he has concluded a set of results, the most important are: There is a statistically significant difference of the merger of Income Tax Department with Sales Tax Department in the reduction of tax evasion in Jordan. There is a statistically significant difference for the merger of information systems in Income & Sales Tax Departments in the reduction of tax evasion in Jordan. There is a statistically significant difference for Anti Tax Evasion Directorate in the reduction of tax evasion in Jordan. There is a statistically significant difference for the accounting and legal policies of Income Tax Law no. 28 of 2009 in the reduction of tax evasion in Jordan. In light of the results of the current study, the researcher recommends the following: The activation of the role of Directorate of Information in the Department and supplying it with experienced staff and necessary equipment.The activation of the role of Anti Tax Evasion Directorate in the Department and supplying it with experienced staff and necessary equipment.The activation of procedures applications with regard to the in advance deduction that shall be imposed on business activities.Rehabilitation and training of Income & Sales Tax Departments staff and increase their competencies through the necessary training programs.Raising the taxpayers ‘awareness regarding the importance of tax and its role in the national economy.
 
Publisher The International Institute for Science, Technology and Education (IISTE)
 
Date 2016-01-02
 
Type info:eu-repo/semantics/article
Peer-reviewed Article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://iiste.org/Journals/index.php/RJFA/article/view/27844
 
Source Research Journal of Finance and Accounting; Vol 6, No 24 (2015); 97-108
 
Language eng
 
Relation http://iiste.org/Journals/index.php/RJFA/article/view/27844/28561
 
Rights Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Copyrights for articles published are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author.