Affiliation:
1. Accounting Department, Faculty of Business, Al-Balqa Applied University, JORDAN
Abstract
The purpose of this research is to consider the impact of corporate tax evasion on Jordan’s total budget. To decrease revenue, four aspects were also influenced: public revenue, public expenses, tax rates, and the budget deficit. The sample for study includes 93 questionnaires completed by workers working as tax collectors at the Ministry of Finance. The study discovered that tax revenue, public expenses, tax rates, and the budget deficit had no substantial influence on tax evasion. Furthermore, researchers have identified tax evasion at all levels as a means of diminishing financial resources that serve as a source of revenue for states that rely on taxes to finance public expenditures, as well as assisting in the financing of economic and social investment.
Publisher
World Scientific and Engineering Academy and Society (WSEAS)
Reference40 articles.
1. Alasfour, F. (2019). Costs of distrust: the virtuous cycle of tax compliance in Jordan. Journal of Business Ethics, 155(1), 243- 258.
2. Alhaleh, S. E. A. (2018). EXPLORING THE PHENOMENA OF INCOME TAX JUSTICE AND TAX EVASION THROUGH UNDERSTANDING THE BASIC RELATIONSHIP BETWEEN INCOME TAX DEPARTMENTS AND THE PRIVATE COMPANIES. DISERTASI dan TESIS Program Pascasarjana UM.
3. Alm, J. (2019). Tax compliance and administration. In Handbook on taxation (pp. 741-768). Routledge.
4. Alsheikh, E., AlAdham, M., Qasem, M. F., & Yousef, A. A. (2016). Factors affecting corporate tax evasion: Evidence from Jordan. International Journal for Innovation Education and Research, 4(6), 1-15.
5. Alshira’h, A. F. A. (2018). Determinants of sales tax compliance among Jordanian SMEs: the moderating effect of public governance (Doctoral dissertation, Universiti Utara Malaysia).