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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

    as
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    Cited by:

    1. Oluyinka Isaiah Ogungbade & Adekunle Enitan & Adeleke Clement Adekoya, 2021. "Tax Awareness, Taxpayers¡¯ Perceptions and Attitudes and Tax Evasion in Informal Sector of Ekiti State, Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(5), pages 24-40, October.
    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.
    3. 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.

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    JEL classification:

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

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