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Income Tax Fairness and the Taxpayers Compliance in Jordan

Income Tax Fairness and the Taxpayers Compliance in Jordan The objective of this study is to know how income taxpayers perceive the Jordanian income tax fairness and to determine the degree of income taxpayers compliance in Jordan. Moreover, the study aims to investigate the effect of income tax fairness on taxpayers compliance degree in Jordan. An empirical survey using selfadministered questionnaire has been carried out to achieve the objectives of this study. The survey included 275 respondents among income taxpayers in Jordan, but just 246 copies were received. Based on the revision of the literature framework, and in order to achieve the abovementioned objectives, eight hypotheses were developed and tested using ttest through the methods of one sample ttest, and simple linear regression. The study reveals that income taxpayers in Jordan perceive the Jordanian income tax as fair. The study also reveals that there is a high degree of income taxpayers compliance in Jordan. Moreover, the study concludes that income tax fairness affects income taxpayers compliance, but tax fairness alone doesnt interpret all the change that occurs in taxpayers compliance issue. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic and Administrative Sciences Emerald Publishing

Income Tax Fairness and the Taxpayers Compliance in Jordan

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References (7)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1026-4116
DOI
10.1108/10264116200800002
Publisher site
See Article on Publisher Site

Abstract

The objective of this study is to know how income taxpayers perceive the Jordanian income tax fairness and to determine the degree of income taxpayers compliance in Jordan. Moreover, the study aims to investigate the effect of income tax fairness on taxpayers compliance degree in Jordan. An empirical survey using selfadministered questionnaire has been carried out to achieve the objectives of this study. The survey included 275 respondents among income taxpayers in Jordan, but just 246 copies were received. Based on the revision of the literature framework, and in order to achieve the abovementioned objectives, eight hypotheses were developed and tested using ttest through the methods of one sample ttest, and simple linear regression. The study reveals that income taxpayers in Jordan perceive the Jordanian income tax as fair. The study also reveals that there is a high degree of income taxpayers compliance in Jordan. Moreover, the study concludes that income tax fairness affects income taxpayers compliance, but tax fairness alone doesnt interpret all the change that occurs in taxpayers compliance issue.

Journal

Journal of Economic and Administrative Sciences – Emerald Publishing

Published: Jun 1, 2008

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