Factors Affecting Corporate Tax Evasion: Evidence from Jordan

Authors

  • Emad Yousif Alsheikh Applied Science University, Jordan
  • Mohammed Abd Alaffo AlAdham Masader for Student Services, Jordan
  • Moh'd Fayez Qasem Masader for Student Services, Jordan
  • Ammar Ali Yousef Saba Marine Services Co. Ltd, Jordan

DOI:

https://doi.org/10.31686/ijier.vol4.iss6.550

Keywords:

modeling, simulation, computational biology, mathematical biology, science education

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.

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Author Biographies

  • Emad Yousif Alsheikh, Applied Science University, Jordan

    Accounting, Prof. Faculty of Economics & Adminstrative

  • Mohammed Abd Alaffo AlAdham, Masader for Student Services, Jordan

    Operations Director, Master of Accounting

  • Moh'd Fayez Qasem, Masader for Student Services, Jordan

    Master of Accounting, Sales & Marketing  Director

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

    Financial Manager, Master of Accounting and Finance

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Published

2016-06-01

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