The Impact of The Temporary Income Tax Law No, 28, 2009 on Encouraging Investment in Jordan

رحال, مصطفي (2011) The Impact of The Temporary Income Tax Law No, 28, 2009 on Encouraging Investment in Jordan. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The current study aimed at investigating the impact of the Temporary Income Tax Law No. (28), 2009 on promoting investment in Jordan. The researcher adopted the analytical descriptive statistics in analyzing the data The data collected by questionnaires which was distributed on (120) institutions out of (140) institutions , (85) questionnaires were returned. Using arithmetic means and standard deviations, and the following tests: nonparametric tests, Simrnov, Mann-Whitney, and Kruskal-Wallis the study reached the following results: 1- There is no impact for the Temporary Income Tax Law No. (28), 2009 on raising the investment in Jordan. 2- There is an impact for the Temporary Income Tax Law No. (28), 2009 regarding the encouraging incentives set by the Investment Encouraging Law regarding promoting investment in Jordan. س 3- There are no statistical indicative differences on the level of the indicator (0.05) in benefiting from the Temporary Income Tax Law No. (28), 2009 in raising the investment in Jordan regardless of the nature of the investor. 4- There are no statistical indicative differences on the level of the indicator (0.05) in benefiting from the Temporary Income Tax Law No. (28), 2009 in raising the investment in Jordan regardless of the nationality of the investor. The study were recommended that there is a need to issue a modern and an up to date income tax law. The necessity to grant the investment sectors more encouraging incentives, and it is important to carry out more studies in this field particularly in other unstudied sectors.

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