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Tax Evasion and Tax Awareness Evidence from Jordan

Author

Listed:
  • Mohammad Abd Alaffo AlAdham
  • Mohammed Abdallah Abukhadijeh
  • Mohammad Fayez Qasem

Abstract

The aim of this study is to examine the determinant factors (contextual tax awareness, and ethical tax awareness) and their effect on tax evasion. The determinant factors have been identified based on tax evasion literature and action research. In order to collect the data of study the researchers designed a survey. Data is collected from (492) taxpayers and (471) employees of income and sales tax department as respondents for the research questionnaire. Findings of this study indicate that there is a positive effect of contextual & ethical tax awareness on tax evasion from the point of view of taxpayers & employees of the income and sales tax department.

Suggested Citation

  • Mohammad Abd Alaffo AlAdham & Mohammed Abdallah Abukhadijeh & Mohammad Fayez Qasem, 2016. "Tax Evasion and Tax Awareness Evidence from Jordan," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 65-75, December.
    • Handle: RePEc:ibn:ibrjnl:v:9:y:2016:i:12:p:65-75
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    References listed on IDEAS

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    1. World Bank, 2008. "Accounting and Auditing," World Bank Publications - Reports 28230, The World Bank Group.
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    3. Joao Ernesto Van Dunem & Channing Arndt, 2009. "Estimating Border Tax Evasion in Mozambique," Journal of Development Studies, Taylor & Francis Journals, vol. 45(6), pages 1010-1025.
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    5. World Bank, 2008. "Accounting and Auditing," World Bank Publications - Reports 28236, The World Bank Group.
    6. Been-Lon Chen, 2003. "Tax Evasion in a Model of Endogenous Growth," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 381-403, April.
    7. Mohammad Fayez Qasem & Mohammed Abdallah Abukhadijeh & Mohammad Abd Alaffo Aladham, 2016. "Customer Relationship Management and Customer Retention in Jordanian Bank," International Business Research, Canadian Center of Science and Education, vol. 9(9), pages 41-50, September.
    8. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 643-663, December.
    9. Richardson, Grant, 2008. "The relationship between culture and tax evasion across countries: Additional evidence and extensions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 67-78.
    10. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
    11. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
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    Cited by:

    1. Abdul Aziz Farid Saymeh & Rashed Mohamad Salameh, 2021. "Factors Affecting Service Share Prices at Amman Stock Exchange," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 149-149, July.
    2. Erstu Tarko Kassa, 2021. "Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers," Journal of Innovation and Entrepreneurship, Springer, vol. 10(1), pages 1-16, December.

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    More about this item

    Keywords

    tax awareness; tax evasion; taxpayers; sales tax department;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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