Tax Evasion and Tax Awareness Evidence from Jordan

Abstract

<p>The aim of this study is to examine the determinant factors (contextual tax awareness, and ethical tax awareness) and their effect on tax evasion.</p><p>The determinant factors have been identified based on tax evasion literature and action research. In order to collect the data of study the researchers designed a survey. Data is collected from (492) taxpayers and (471) employees of income and sales tax department as respondents for the research questionnaire.</p><p>Findings of this study indicate that there is a positive effect of contextual &amp; ethical tax awareness on tax evasion from the point of view of taxpayers &amp; employees of the income and sales tax department.</p>