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Income tax an its role in public revenues in Jordan- analytical study for the duration (2004-2014) | ||
| Baghdad College of Economic sciences University | ||
| Article 1, Volume 0, Issue 52, 2018, Pages 333-354 | ||
| Abstract | ||
| Abstract: This study aimed to determine the features of the income tax in Jordan and analysis of its role in supplying the general budget of the necessary financial revenues to finance public expenditures of the state in addition to trying to determine the factors that affect them and that during the study period of 2004-2014 and the study found that income tax proceeds and its contribution to the tax and local revenues The public may have improved during the study period and that this tax comes in second place after the sales tax in the contribution rate has been high volume of tax evasion and breadth of the informal economy in influencing the outcome of income tax and their relative importance has contributed The study provided a set of recommendations that could contribute to increasing the effectiveness of income income tax and their relative importance and provided study a set of recommendations that could contribute to increasing the effectiveness of the income tax was the most important to give the exceptional importance of the activity of the collection of information and the development of accurate data on the assigned base help in access to real incomes, and the need to improve the level of tax services provided to taxpayers, and to conduct the survey and on an ongoing basis to account holders who are not committed to pay the tax, and the emphasis on the development and spread awareness of the tax culture among citizens and transmit the conviction of the importance of the obligation to pay taxes on time and the importance of public revenues to finance public expenditures which increase including the community, which helps to increase the degree of voluntary response to the taxpayers and reduce tax evasion. | ||
| Keywords | ||
| income tax | ||
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