مقارنة بین ضربية الدخل والزكاة في تحصیل الإیرادات العامة " دراسة تحلیلية مقارنة " “A Comparison of Income Tax and Zakat on Collecting Public Revenues

ملك, حسام أيمن طه (2020) مقارنة بین ضربية الدخل والزكاة في تحصیل الإیرادات العامة " دراسة تحلیلية مقارنة " “A Comparison of Income Tax and Zakat on Collecting Public Revenues. Masters thesis, جامعة الشرق الاوسط.

Text مقارنة بين ضريبة الدخل والزكاة في تحصيل الإيرادات.pdf Download (1MB)

Abstract

This study aimed to make a comparison between the revenues of the Jordanian public revenues in relying on the income tax and comparing them with the Zakat receipts in Jordanian companies within the different sectors. Approval was made for the annual financial reports of 166 companies, and the sample was divided into (10 commercial companies), (43 industrial companies) and (98 companies in the service sector) and (15 banks in the banking sector) for the years 2016-2018. The study relied on (Independent Samples -t- Test) to test the study's hypotheses and achieve its goals. The study concluded a set of results, the most prominent of which was the absence of a statistically significant difference at the level of significance (α < 0.05) between the proceeds of the state's general revenue from income tax and its Zakat receipts, as the value of the mean of the income and zakat tax (8,211,012, 9,438,757), respectively, in all study sectors during the years 2016-2018. One of the most prominent recommendations of this study is the necessity of making educational brochures by the Finance Ministry to motivate corporate departments in various sectors to pay zakat on their money, due to its important role in helping the poor and needy and reducing the poverty line in Jordan. Key words: Zaka, Income Tax & General Revenues.

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