Factors Affecting Corporate Tax Evasion: Evidence from Jordan

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.