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Factors Affecting Corporate Tax Evasion: Evidence from Jordan

Authors
  • Emad Yousif Alsheikh

    Applied Science University, Jordan

    Author

  • Mohammed Abd Alaffo AlAdham

    Masader for Student Services, Jordan

    Author

  • Moh'd Fayez Qasem

    Masader for Student Services, Jordan

    Author

  • Ammar Ali Yousef

    Saba Marine Services Co. Ltd, Jordan

    Author

Keywords:
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Abstract

This study aims to point out the main factors that causing to tax evasion. It was relay on a sample of point views of external auditors in Amman city of 173 auditors. The main concluded were that tax rate, penalty, and company size have a statistical sign affecting on the tax evasion in Jordan. The study has recommended that there is a necessity to put a strategy for training to the employees who deal with the taxation according to the tax law.

Author Biographies
  1. Emad Yousif Alsheikh, Applied Science University, Jordan

    Accounting, Prof. Faculty of Economics & Adminstrative

  2. Mohammed Abd Alaffo AlAdham, Masader for Student Services, Jordan

    Operations Director, Master of Accounting

  3. Moh'd Fayez Qasem, Masader for Student Services, Jordan

    Master of Accounting, Sales & Marketing  Director

  4. Ammar Ali Yousef, Saba Marine Services Co. Ltd, Jordan

    Financial Manager, Master of Accounting and Finance

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Published
2016-06-01
Section
Journal Articles
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Copyright (c) 2016 Gregory D. Goins, Thomas C. Redd, Mingxiang Chen, Catherine Dinitra White, Dominic P. Clemence

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How to Cite

Alsheikh, E. Y., AlAdham, M. A. A., Qasem, M. F., & Yousef, A. A. (2016). Factors Affecting Corporate Tax Evasion: Evidence from Jordan. International Journal for Innovation Education and Research, 4(6), 1-8. https://doi.org/10.31686/ijier.vol4.iss6.550