Access the full text.
Sign up today, get DeepDyve free for 14 days.
M. Wenzel (2005)
Motivation or rationalisation? Causal relations between ethics, norms and tax complianceJournal of Economic Psychology, 26
M.H. Abu‐Nassar, U. Mubaideen
Evasion of income tax in Jordan
Rainald Borck (2004)
Stricter enforcement may increase tax evasionEuropean Journal of Political Economy, 20
(2007)
Ministry of Finance Announces Suggested Amendments on the New Law
Thomas Griffith (2004)
Progressive Taxation And HappinessBoston College Law Review, 45
Robin Feldman (2001)
Consumption Taxes and the Theory of General and Individual Taxation, 21
(2007)
Financial Asset Declaration: What is the Purpose Behind it? ", Al-Arab Al-Yawm Newspaper
(1999)
Accounting Procedures which explains the Differences between Declared and Adjusted Income Tax of Banks in Jordan
(2003)
Taxes and their Accounting
H. Black, B. Garner (1968)
Black's Law Dictionary
(2006)
The Effects of Using Information Technology on Improving Work Performance: Case Study of Amman Income Tax Office
A.M. Abdel‐Rahman
Comparative study of corporate tax: prospect for harmonization in the ESCWA region
(2005)
Trouble Next Door: In Jordan, Bombs Highlight Changes Wrought by War --- Influx of Iraqis and Their Wealth Bring Growth and Tension To a Key American Ally --- Worries at the Textile Plant
(1998)
Trends of Tax Revenues in Jordan and Effecting Factors, AlShabab Publications
(1993)
Jordanian Court of Cassation Case No
J. Becker (1996)
Fostering public confidence in the tax profession: An examination of ethics and legal liabilityJournal of Accounting Education, 14
Tarik Alami, Youssef Chaitani, Valentina Calderón-Mejía, Fernando Cantú-Bazaldúa, Sofia Palli, R. Bashour, M. Chatila, Lubna Ismail (2005)
Economic and Social Commission for Western Asia
(1952)
Constitution of Jordan
G. Williams (2003)
Textbook of criminal law
Karla Simon (1991)
Congress and Taxes: A Separation of Powers AnalysisUniversity of Miami law review, 45
Marta Orviská, J. Hudson (2003)
Tax Evasion, Civic Duty and the Law Abiding CitizenEuropean Journal of Political Economy, 19
P. Moore (2004)
Doing Business in the Middle East: Organizing first: business and political authority during state formation
(2005)
Agenda Proposes Income Tax Revamp
George Zodrow (1988)
Implementing direct consumption taxes in developing countries
(2003)
Evading Income Tax in Jordan
R. Avi-Yonah (2005)
The Three Goals of TaxationTax Law: Tax Law & Policy eJournal
Larry Grasso, S. Kaplan (1998)
An examination of ethical standards for tax issuesJournal of Accounting Education, 16
M. Kornhauser (2005)
Choosing a Tax Rate Structure in the Face of Disagreement
(2001)
The Tax System in Jordan (1990-1999)
Experts Call for Increase in Tax Exemptions for Natural Persons and Elimination of Prison Term for Tax Evasion
Y. Margalioth (2003)
Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing CountriesEconomic Growth
(1994)
Tax Planning in Operating Banks in Jordan, unpublished M.Sc. Thesis, University of Jordan, Jordan, (on file with the University of Jordan Library)
B. Torgler (2004)
Tax morale in Asian countriesJournal of Asian Economics, 15
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 of Financial Crime – Emerald Publishing
Published: Jul 18, 2008
Keywords: Income tax; Law; Jordan
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.