م.د ضيدان طويرش هاشم مسلم
Dr. Thidan Tweerish Hashim
جامعة البصرة – كلية الإدارة والاقتصاد
University of Basrah – College of Administration & Economics
07721163410
Abstract :
The research aims to identify the nature of tax policy in the Hashemite Kingdom of Jordan for the period (2008-2017).To achieve this purpose, the reseasrch has studied the evolution of the tax proceeds, the structure and the tax system therein, then has analyzed some indicators of the tax policy, such as tax flexibility, the marginal tendency of the tax, and the relationship between tax revenues and the local product in it. The analysis has relied on a descriptive method, based on historical data, as well as a quantitative analysis method.The study has concluded, through these indicators, to the relative weakness of the flexibility of the tax system, as the changes in the tax proceeds are less than the changes in the GDP, and the tendency to decrease the marginal tax reflects the weak efficiency of the tax system in enhancing domestic savings. The study also showed that the largest percentage of changes in the tax is due to changes in the domestic product during the research period.
