Authors
Bashar H Malkawi, Haitham A Haloush
Publication date
2008/7/18
Journal
Journal of Financial Crime
Volume
15
Issue
3
Pages
282-294
Publisher
Emerald Group Publishing Limited
Description
The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion.
Total citations
Scholar articles
BH Malkawi, HA Haloush - Journal of Financial Crime, 2008