Search results

1 – 1 of 1
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 December 2009

Mohammed Ibrahim Sultan Obeidat and Mohammed Abdullah Al Momani

This study investigates taxpayers’ perception to the Jordanian tax system efficiency according to the perspective of Keynes. Its main purpose is to determine whether taxpayers…

484

Abstract

This study investigates taxpayers’ perception to the Jordanian tax system efficiency according to the perspective of Keynes. Its main purpose is to determine whether taxpayers perceive the Jordanian tax system as efficient, enough to influence taxpayers’ patterns of behavior, or inefficient and just used to collect revenue by the government. A self‐administered questionnaire is used to collect the primary data of the study, in order to measure the economical and socio‐cultural efficiency of the system. A convenience sample consisting of 175 respondents was selected to survey how taxpayers perceive the Jordanian tax system efficiency. The t‐test is used as a decision criterion for the acceptance or rejection of the hypotheses. Correlation analysis is also used to support the findings of the study. The study finds that taxpayers perceive the Jordanian tax system as efficient, and they perceive that the tax system is intentionally used to influence their behavior.

Details

Journal of Economic and Administrative Sciences, vol. 25 no. 2
Type: Research Article
ISSN: 2054-6238

Keywords

1 – 1 of 1
Per page
102050