The influence of the New Jordanian Income Tax Law Upon Collections

Abstract

This research investigates the influence of the new Jordanian income tax law No. 14, 1995 (the revised edition of law No. (4), 1992) on tax revenues collections in Jordan. To this end, data were collected for the years 1996 and 1997 about tax files, (submitted) forms, imposed taxes and tax revenues. Two questionnaires were also used to collect data from tax officers and payers about the effects of tax installments, tax discounts, tax fines (for delayed payment), and tax officers’ periodic visits. One hundred and ninety questionnaires were distributed to a random sample of income tax officers, of which 180 were returned, while 25370 questionnaires were distributed to a random sample of tax payers, of which 25030 were returned and 25000 were fit for analysis. Responses were analyzed using means, t‐tests and percent changes. The results indicate the new income tax law should be further revised so as to maximize collection.

Citation

Al Haj, T. (2003), "The influence of the New Jordanian Income Tax Law Upon Collections", Journal of Economic and Administrative Sciences, Vol. 19 No. 1, pp. 1-23. https://doi.org/10.1108/10264116200300001