The Oretical and Analytical Study of Tax law in Jordan according to the Two Laws: Income Tax and General Sales Tax, and Making Comparison between Tax incomings from 2004 till 2009
Dr. Fares Jamil Al_Sufy, Dr. Saeed Mikhled Ahmad Al-Naimat

Abstract
Taxes had appeared for the purposes of sending on the needs of societies. The authority was the only party authorized to collect taxes. Therefore, the appearance of taxes has associated with appearance of state. In This study, the researchers aim to highlight on the provisions of the Jordanian tax laws for the years 2003, 2009. From theoretical and analytical point of view, this study discussed the Jordanian tax laws and gives a framework for the decision makers. It presents the concept, types and classification of tax. In addition, the characteristics, ways, methods of tax system in Jordan also has been discussed thoroughly. To support and enrich the present study, we used the data extracted from the budget law for the years from 2006 to 2009 to make comparisons.

Full Text: PDF