المعوّقات التي تواجه مقدّري ضريبة الدّخل في الأردن وأثرها على // The obstacles that face income tax assessors and the impact on estimate competency (A field study from the perspective of tax assessors)

• DOI: https://doi.org/10.13169/bethunivj.35.2018.0034
• Pages: 34-50
• Published date: 01 January 2018
• Date: 01 January 2018
• Author: محمد النوايسة

(2018) 35 ﻢﺤﻟ ﺖــﻴﺑ ﺔــﻌﻣﺎﺟ ﺔــﻠﺠﻣ

34

ﻰﻠﻋ ﺎﻫﺮﺛأو ندرا ﻲﻓ ﻞﺧ ّ

ﺪﻟا ﺔﺒﻳﺮﺿ ير ّ

ﺪﻘﻣ ﻪﺟاﻮﺗ ﻲﺘﻟا تﺎﻗ ّ

ﻮﻌﻤﻟا

ّ

ﻲﺒﻳﺮ ّ

ﻀﻟا ﺮﻳﺪﻘ ّﺘﻟا ةءﺎﻔﻛ

(ﻞﺧ ّ

ﺪﻟا ﺔﺒﻳﺮﺿ ير ّ

ﺪﻘﻣ ﺮﻈﻧ ﺔﻬﺟو ﻦﻣ ﺔّﻴﻧاﺪﻴﻣ ﺔﺳارد)

The obstacles that face income tax assessors and the impact on estimate

competency

(A field study from the perspective of tax assessors)

ﺔﺴﻳاﻮﻨﻟا ﺪﻤﺤﻣ

ﺺﺨﻠﻤﻟا



            



















.

Abstract

The study aimed at identifying the problems that might face income tax assessors and its

impact on the tax estimate. A questionnaire was designed and distributed to a sample of

(N=140) income tax assessors. The study concluded that (70.9%) of the respondents con-

firmed the existence of administrative problems that the income tax assessors face ; these

problems have a statistically significant impact on the tax estimate of (5.3%). Moreover,

(74.62%) of the research sample confirmed the existence of accounting problems facing

the assessors; these problems have a statistically significant impact of (10.1%). Accounting

problems have the highest impact compared with administrative problems. The study rec-

ommends that field work should be carried out to examine the social and cultural obstacles

facing income tax assessors.

(2018) 35 ﻢﺤﻟ ﺖــﻴﺑ ﺔــﻌﻣﺎﺟ ﺔــﻠﺠﻣ

(2018) 35 ﻢﺤﻟ ﺖــﻴﺑ ﺔــﻌﻣﺎﺟ ﺔــﻠﺠﻣ

35

Disclaimer: The opinions and views expressed in this article do not represent the opinions of the

Journal’s editorial board and staff of the Dean of Research at Bethlehem University. The accuracy of the

material and any errors in this publication are the sole responsibility of the author.

يﺮﻈﻨﻟا رﺎﻃاو ﺔﻣﺪﻘﻤﻟا





















.)



             



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

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