OFFENSE OF INCOME TAX EVASION IN JORDANIAN LAW

Abstract

This study aims to determine the panel liability of income tax evasion and to clarify the legal provisions of the offense of income tax evasion in Jordanian law by analyzing the text of Article 66 of the Jordanian Income Tax Law, clarifying its elements, and distinguishing between tax evasion and tax avoidance, after clarifying what income tax is and the legal basis for the state's authority to impose it on taxpayers, as well as addressing the latest judicial rulings issued by tax courts, with the aim of understanding and analyzing the material and moral elements of the offense. The study concluded many conclusions, most notably: The Jordanian legislator was alerted to the seriousness of attempting and criminal involvement in the offense of tax evasion on income, as he subjected this offense to punishment, in addition to the abolition of the prison sentence for the offense of income tax evasion for the first time committed in the Income Tax Law of 2018, where the legislator retained this sentence in case of repetition, but linked the value of the compensatory fine to the value of the evasion.