المحاسبة الضريبية في اطار التطوير التشريعي لقانون ضريبة الدخل في الاردن

Abstract

This research aimed at: studying.the tax accountancy within the frame\vork of the legislative development otithel Income Tax. Act in .lordan.,"l'he study was etTected through the use of a taI\' payers sample that are registered with the .|ordan Income Tax Department. ofthe employees. workers amt individuals. I"or the purpose ot‘ data collection about the study sample, a structured questionnaire was used; (568) questionnaires were sent. The study salnple \vas selected by the cluster random sample approach. 'I'he study explored a munber of the theoretical and practical aspects pertinent to the Income ‘Tax Act, its amendments, and tax accounting. For that aim, the researcher iised a host ol" practical examples. The study problem was investigated through a group othypotbeses, which concluded to the factors intlueucing the expansion in the taxation accountancy investment. which was the related variable to this study. The results indicated the et't'ects of the independent variables related to the legislative development otthe Income Tax Act and its amendments, the principle ot’ the self-assessment, taxpayers’ satisfaction, and the taxation equity on the expansion in the investment of the tax accountancy. As forthe taxation awareness ofthe payers, and the use of the tax as a tool ot"thc state tinancial policy. the study did not show any relation to the expansion in the investment otithc tax accountancy. The analytic study led to that the legislative development otithe Income Tax Act provisions did not stimulate the taxpayers to resort to laooldceeping and sound records. Rather it co|11|lelie<l them do so, despite the transparency and clarity of a number ofthe legal provisions as per the latest amendment No. (I4) for l9§5. Even though, the non-activation ofthe articles ot'the act concerning the penalties and fines led to the tax evasion. The analysis results otthe'c-orrelation had shown the results achieved by means of the study hypotheses. The case assuring that the results otithe study. in general. had supported the six hypotheses ofthe study. The relation was found in l'our ot‘ the six hypotheses ot'the study. The analytical study also observed that the amendments, and the increase in the personal and family exemptions. did not contribute to a relative increase in the Family relations. Further. the university charges exemption did not either receive satisfaction. since such exemptions are not proportional to the actual expenses ot‘thc university education. The study was concluded by providing a number ot'recommendations_ which aimed to increase attention to all otthe study factors in terms ofthe legal aspects related to the legislativedevelopments ot‘the Income Tax Act in Jordan, and the use ol‘ the taxation accountancy through the expansion in the investment otthe taxation accountancy.