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The case of income tax evasion in Jordan: symptoms and solutions

The case of income tax evasion in Jordan: symptoms and solutions Purpose – The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem. Design/methodology/approach – The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion. Findings – The paper concludes that, in so far as the Jordanian Government is concerned with the issue of income tax evasion, several legal and non‐legal techniques can be experimented. Originality/value – In reacting to huge non‐compliance by Jordanians, the paper tells the story of how to create an income tax compliance culture. The government can utilize various practices, techniques, and discourses to create such a culture. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

The case of income tax evasion in Jordan: symptoms and solutions

Journal of Financial Crime , Volume 15 (3): 13 – Jul 18, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1359-0790
DOI
10.1108/13590790810882874
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem. Design/methodology/approach – The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion. Findings – The paper concludes that, in so far as the Jordanian Government is concerned with the issue of income tax evasion, several legal and non‐legal techniques can be experimented. Originality/value – In reacting to huge non‐compliance by Jordanians, the paper tells the story of how to create an income tax compliance culture. The government can utilize various practices, techniques, and discourses to create such a culture.

Journal

Journal of Financial CrimeEmerald Publishing

Published: Jul 18, 2008

Keywords: Income tax; Law; Jordan

References