أثر ضريبة الدخل فى رسم السياسات الإستثمارية للشركات المساهمة الصناعات الاردنية

Abstract

Abstract To identify the role of income tax on designing Financial and Investment Policies it is necessary to refer to an important aspect implied in this study engaging with the role of Jordanian industrial shareholding companies play in Jordan, and the strong relationship between these companies and taxation. ' The study also aims at identifying the problem that most private industrial or public industrial companies face in Jordan, which are these companies’ taxation commitments. The companies are trying to create an oral policy to benefit from the incentives offered by the income tax law, investment promotion law, or free zone law. Taxation planning is considered to be one of the administrative tools that could help the administration to build investment policy to make use of the company assists or financial investments, or even to reduce the company tax liabilities. For such purpose a questionnaire is prepared and distributed to cover the industrial sector shareholding companies. Moreover, statistical analysis like means, standard deviation, and other statistical feature for analysis which available by SPSS Ver l0.l, was employed to analyze the study results. - The study is divided into five chapters, based on the tittle of each. The first chapter implied the methodology of this study, and previous studies. And the second chapter is under the title of taxation, general principles and concepts, it includes two partitions, The first is tax administrative, general principles, concepts, and treatments, the second partition seeks to reveal the Jordanian tax system, and its mechanism. The third chapter includes five partitions, the first indicates to the nurture of the Jordanian public corporation activity through the last six decades, and its huge contribution to the Jordan economy, the second shows tax planning, evaluating, and controlling. The third identifies the tax treatment in addition to the

legislative and financial commissioning, which used by the management to reduce the tax amount. The fourth indicates to the nature of investment in Jordan. In the fifth partition the foreigninvestment. The fourth chapter is practical, shows the result of the questionnaire. Finally, the fifth chapter includes a lot of proposals and recommendations to adoptaprofessional effective financial - policy, which can be used by Industrial Jordanian Corporation. - These recommendations include indirect impact on the corporation profitability, resources operation, and for the best tax process, moreover the differences result fi'om audit process, as tax due could be useful in the best way, ultimately the corporation shall not bear any default penalties.