Volume 13, Number 1, June 2018
| The Impact of Electronic Tax Auditing on the Reduction of Tax Evasion from the Perspective of the Income and Sales Tax Department in Jordan |
Abstract
The aim of this study is to demonstrate the impact of electronic tax audits on the reducing tax evasion from the perspective of the auditors of the income and sales tax department in Jordan. Tax evasion is using illegal means to avoid paying taxes. Usually, tax evasion schemes involve an individual or organization misrepresenting their income to the internal tax department. Misrepresentation may take the form either of underreporting income, inflating deductions, and this evasion reaches high figures in Jordan due many reasons, therefore, this paper encourages the use of computerized audit system to solve and reduce this tax evasion.
This paper reached a number of results, the most important is the existence of a significant statistical impact of the electronic tax audit in reducing tax evasion. As well as a statistically significant impact of computer techniques in reducing tax evasion in Jordan. And a statistically significant impact on the development of computer skills of tax assessors in reducing tax evasion in Jordan
Keywords: Tax evasion, Audit, Electronic audit system, Electronic tax audit, Computer techniques
JEL Classification: H26, K34