Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research

Taxation is a major source of revenue for majority of countries.Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits.Non-compliance of tax provision is a global phenomenon. The causes for tax non compliance raise...

Full description

Saved in:
Bibliographic Details
Main Authors: Alshir’ah, Ahmad Farhan, Abdul Jabbar, Hijattulah, Samsudin, Rose Shamsiah
Format: Article
Language:English
Published: IDOSI Publications 2016
Subjects:
Online Access:http://repo.uum.edu.my/20770/1/WJMBS%204%201%202016%2041%2046.pdf
http://repo.uum.edu.my/20770/
https://idosi.org/wjmbs/wjmbs4(1)16.htm
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.20770
record_format eprints
spelling my.uum.repo.207702020-11-01T07:41:53Z http://repo.uum.edu.my/20770/ Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research Alshir’ah, Ahmad Farhan Abdul Jabbar, Hijattulah Samsudin, Rose Shamsiah HJ Public Finance Taxation is a major source of revenue for majority of countries.Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits.Non-compliance of tax provision is a global phenomenon. The causes for tax non compliance raise significant cases for governments and tax agencies worldwide.This paper discusses the importance of sales tax in small and medium enterprise (SME) sector in Jordan and more importantly, signaling the severity of tax gap that should be addressed by Jordanian government. The paper urges tax authority and researchers, in particular,to carry out research on sales tax determinants in Jordan, by adapting the Fischer tax compliance model, which integrates both the economics deterrence and the social-psychology theories.Empirical study of this nature is highly recommended as the outcome are expected to provide significant input to the policy makers in streamlining and straitezing so as to minimize losses of revenues to the government. IDOSI Publications 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20770/1/WJMBS%204%201%202016%2041%2046.pdf Alshir’ah, Ahmad Farhan and Abdul Jabbar, Hijattulah and Samsudin, Rose Shamsiah (2016) Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research. World Journal of Management and Behavioral Studies, 4 (1). pp. 41-46. ISSN 2306-840X https://idosi.org/wjmbs/wjmbs4(1)16.htm
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Alshir’ah, Ahmad Farhan
Abdul Jabbar, Hijattulah
Samsudin, Rose Shamsiah
Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
description Taxation is a major source of revenue for majority of countries.Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits.Non-compliance of tax provision is a global phenomenon. The causes for tax non compliance raise significant cases for governments and tax agencies worldwide.This paper discusses the importance of sales tax in small and medium enterprise (SME) sector in Jordan and more importantly, signaling the severity of tax gap that should be addressed by Jordanian government. The paper urges tax authority and researchers, in particular,to carry out research on sales tax determinants in Jordan, by adapting the Fischer tax compliance model, which integrates both the economics deterrence and the social-psychology theories.Empirical study of this nature is highly recommended as the outcome are expected to provide significant input to the policy makers in streamlining and straitezing so as to minimize losses of revenues to the government.
format Article
author Alshir’ah, Ahmad Farhan
Abdul Jabbar, Hijattulah
Samsudin, Rose Shamsiah
author_facet Alshir’ah, Ahmad Farhan
Abdul Jabbar, Hijattulah
Samsudin, Rose Shamsiah
author_sort Alshir’ah, Ahmad Farhan
title Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
title_short Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
title_full Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
title_fullStr Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
title_full_unstemmed Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research
title_sort determinants of sales tax compliance in small and medium enterprises in jordan: a call for empirical research
publisher IDOSI Publications
publishDate 2016
url http://repo.uum.edu.my/20770/1/WJMBS%204%201%202016%2041%2046.pdf
http://repo.uum.edu.my/20770/
https://idosi.org/wjmbs/wjmbs4(1)16.htm
_version_ 1683233076387250176
score 13.144533