Abstract
This study aims to identify the impact of tax performance on the application of the accounting billing systems in Jordan, through identifying the impact of income tax on the application of the accounting billing systems as well as determining the impact of income tax on tax revenues.The findings of this study indicate that there is an impact of income tax on the application of the accounting billing systems in Jordan, where the value of the correlation between the two variables reached (0.653). Findings also indicate that there is an impact of income tax on the tax revenues in Jordan, reaching a correlation value of (0.650) between the two variables. The researcher recommended that the tax billing system be applied to all sectors to combat tax evasion and to apply the principle of tax justice.
Highlights
Every country tries to fight tax evasion by establishing tax awareness among the society, fight corruption and tax evasion by adopting legal methods and systems that protect tax performance through increased revenues to the Treasury
Research Method 3.1 Significance of the Study The importance of this study lies in its aim to determine the impact of income tax performance on the application of accounting billing systems in Jordan. It applies to the Jordanian Income Tax Directorates. 3.2 Objectives of the Study This study aims to: 1- Determining the impact of income tax on the application of accounting billing systems in Jordan. 2- Determining the impact of income tax on tax revenues in Jordan. 3.3 The Problem of the Study The problem of the study is in reducing tax evasion through the application of the accounting billing system in Jordan, increasing tax revenues resulting from the accuracy of the financial information provided by the taxpayer. 3.4 Elements of the Study Problem 1- What is the impact of income tax on the application of accounting billing systems in Jordan? 2- What is the impact of the income tax on Jordan's tax revenues? 3.5 Study Hypotheses
The results of the study are limited to data analysis and testing of study hypotheses as follows: 1- There is an impact of statistical significance of the impact of income tax on the application of the accounting billing systems in Jordan, where the value of the correlation between the two variables amounted to (0.653), and considered statistically significant, since the value of (f) calculated and amounted to (104.11) is statistically significant at the level of significance (0.000), being less than (5%)
Summary
Every country tries to fight tax evasion by establishing tax awareness among the society, fight corruption and tax evasion by adopting legal methods and systems that protect tax performance through increased revenues to the Treasury. The year 2019 has witnessed the application of the accounting billing system in an attempt to reduce tax evasion and increase state revenues. Income tax is considered a core pillar to the continuity of service provision to citizens since the country expends its tax revenues on education, health and roads. Applying the accounting billing increases the credibility of the financial statements submitted to the Department of Income Tax, and lets the values and numbers of financial statements submitted to the Department be equilibrate, creating a true impression between the tax statements provider and the tax calculator, far from suspicion and tax evasion attempts. Abu Nassar (2019) defines tax as a sum of money the taxpayer pays to the state in accordance with laws and regulations.
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