ISSN 2394-5125
 

Research Article 


THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN

DR. NAWAF A. ALJUNDI.

Abstract
The study aimed at identifying the effect of the legislative amendments on
income tax law during the period (1996-2016) on the effectiveness of the tax system in
Jordan, the study use the descriptive analysis, and concluded that there is no statistically
significant effect of the change in GDP on the actual tax revenues, and there is no significant
differences between the ratios of actual tax revenues to GDP, as well as the ratio of actual tax
revenues to the general state revenues, and to the presence of statistically significant
differences between the percentages of the overall compliance ratios during the sub-study
periods, although they do not constitute a general trend for improvement. The study
recommends minimizing the amendments to tax legislation to achieve stability in tax
legislation and to encourage investments, and the amendments should focus on combating tax
evasion and improve tax collection procedures and to avoid increasing the tax rate because it
increases the burden of obliged taxpayers and compensates tax evaders.

Key words: Tax legislative amendments, Tax law, tax system effectiveness


 
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Pubmed Style

DR. NAWAF A. ALJUNDI. THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. JCR. 2021; 8(1): 1070-1086. doi:10.31838/jcr.08.01.117


Web Style

DR. NAWAF A. ALJUNDI. THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. http://www.jcreview.com/?mno=63821 [Access: April 17, 2021]. doi:10.31838/jcr.08.01.117


AMA (American Medical Association) Style

DR. NAWAF A. ALJUNDI. THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. JCR. 2021; 8(1): 1070-1086. doi:10.31838/jcr.08.01.117



Vancouver/ICMJE Style

DR. NAWAF A. ALJUNDI. THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. JCR. (2021), [cited April 17, 2021]; 8(1): 1070-1086. doi:10.31838/jcr.08.01.117



Harvard Style

DR. NAWAF A. ALJUNDI (2021) THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. JCR, 8 (1), 1070-1086. doi:10.31838/jcr.08.01.117



Turabian Style

DR. NAWAF A. ALJUNDI. 2021. THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. Journal of Critical Reviews, 8 (1), 1070-1086. doi:10.31838/jcr.08.01.117



Chicago Style

DR. NAWAF A. ALJUNDI. "THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN." Journal of Critical Reviews 8 (2021), 1070-1086. doi:10.31838/jcr.08.01.117



MLA (The Modern Language Association) Style

DR. NAWAF A. ALJUNDI. "THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN." Journal of Critical Reviews 8.1 (2021), 1070-1086. Print. doi:10.31838/jcr.08.01.117



APA (American Psychological Association) Style

DR. NAWAF A. ALJUNDI (2021) THE EFFECT OF THE LEGISLATIVE AMENDMENTS ON INCOME TAX LAW ON THE EFFECTIVENESS OF TAX SYSTEM IN JORDAN. Journal of Critical Reviews, 8 (1), 1070-1086. doi:10.31838/jcr.08.01.117