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The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market

Author

Listed:
  • Khalid Ali Ahmad Alduneibat
  • Mohammad abdallah fayad altawalbeh
  • Firas Na'el Rawhi Hashem

Abstract

The purpose of this current study is seeking to shed a light on the issue of tax planning which is considered to be one of the most significant topic that are related to the matters of tax. It has become something significant to investigate and identify the impact of tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market. The method of this study adopted the analytical descriptive approach the population of the current study includes financial managers who were working in Jordanian industrial public joint stock companies. The total number of those companies is 66 companies in Jordan. The result of the study there is an impact for conducting tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market the recommendation of the study has proposed the following the researcher recommended exerting much efforts to raise awareness of companies’ managers and employees about the legal consequences of tax evasion.

Suggested Citation

  • Khalid Ali Ahmad Alduneibat & Mohammad abdallah fayad altawalbeh & Firas Na'el Rawhi Hashem, 2017. "The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 1-12, May.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:2:p:12
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    References listed on IDEAS

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    1. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    2. Abdul Wahab, Nor Shaipah & Holland, Kevin, 2012. "Tax planning, corporate governance and equity value," The British Accounting Review, Elsevier, vol. 44(2), pages 111-124.
    3. Checherita-Westphal, Cristina & Rother, Philipp, 2012. "The impact of high government debt on economic growth and its channels: An empirical investigation for the euro area," European Economic Review, Elsevier, vol. 56(7), pages 1392-1405.
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    More about this item

    JEL classification:

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

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