Theoretical and Analytical Study of Tax Law in Jordan According to the: Income Tax and Sales Tax and Its Relationship with Revenues and Tax Evasion

Abstract

This study aimed to identify the impact of Income Tax Law amendments on incomes in Jordan. The study population consisted of a group of specialists in the income tax department and sales in Jordan and a group of certified legal accountants and then taking a random sample represents the study population (100), which included accounts estimators, legal auditors and specialists in the tax domain. All the questionnaires that have been distributed on the respondents have been retrieved and valid for analysis, where the response percentage was 100%. The study achieved a number of outcomes that there is a statistical significant effect between the amendments on the Income Tax Act No. (28) of 2009, and its impact on the taxpayers, as well as, the presence of commitment from the