أثر التعديلات الجديدة لقانون ضريبة الدخل رقم 25 لسنة 2001 على الإيرادات الضريبية في المملكة وتأثيرها على المستوى الوطني.

Abstract

The object of this study is to determine the aspects of Income Taxation in general and in Jordan in especial, and to determine the most important changes in the Income Tax’s Law number 25 to the year 2001 comparing with others laws before this year.The study used two methods, Descriptive and Predictive in preparing this study. The study was applied on all employees in consultant offices, taxation predictors, accounting editors and company's accouters. (75) Persons were distributed on these groups; many static methods were used in this study such as average, standard division ... etc, in addition to one sample T-test and F-test. The study come out with the result that there are a lot of effects according to the last changes in the Income Taxation Law in improving the collection of Taxation Revenue in Jordan. The study recommended on the important of making work shops for the employees in order to increase their understand to the law of income tax and sales tax , and to let the government make a review for the context of each laws to make the changes according to Jordan’s economic required.