The Factors that affect Tax Evasion and there relationship with the legal form of the audit and accounting firms and the industrial companies

ابو سنينة, طارق (2008) The Factors that affect Tax Evasion and there relationship with the legal form of the audit and accounting firms and the industrial companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims at identifying the influential factors in tax prevention and evasion from the point view of accountancy and audit bureaus from on hand and the corporate industrial companies at King Abdullah 2nd on the other hand. In order to achieve the goods of study, questioner was designed composed 29 clauses; a list of suggested factors affecting tax prevention and evasion. The questioner was distributed to a study sample which is consisted of two parts: is • The first part is about the public and private corporate industrial companies at King Abdullah 2nd Industrial estate. • The second part is about the audit bureaus working in the Hashemite Kingdome of Jordan. The SPSS system was used to analyze the results had been reached at by the study, the Intermediate and standards deviations were used, besides one sample test. The following results were as the following: 1. Accepting the first premise, accordingly no differences of statistical indication in the influential factors in tax prevention and evasion from the perspective of the industrial companies. 2. Not accepting the second premise, accordingly there is no difference of statistical in the influential factors in tax prevention from the perspective of accountancy and audit bureaus. In addition there is a lot of conclusions reached by the researcher through the questioner that could the summarized as follow: • The experience enjoyed by chartered auditor and companies accountants in tax law is deemed to the one of the most factors enabling to tax prevention and evasion. ش • The bad economic situation is deemed to be important factor in tax prevention and evasion. • Ignorance in social, economical and development are benefits of taxes aids to tax prevention and evasion. • Information gathering system and penalties are of no use to limit tax prevention and evasion. In the light of the previous result, the study has concluded many recommendations: 1. Conducting awareness campaigns in the benefits and tax laws to different categories of the society. 2. Activating information gathering system and the penalty system to other the tax evaders. 3. Designing a special system offering motives to tax complied companies. 4. Reducing the gap among the I.S.T.D and the companies through constructive dialogue which will identify the points that prevent the companies from complying to tax.

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