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@article{ Malkawi2008,
 title = {The Case of Income Tax Evasion in Jordan: Symptoms and Solutions},
 author = {Malkawi, Bashar H. and Haloush, Haitham A.},
 journal = {Journal of Financial Crime},
 number = {3},
 pages = {282-294},
 volume = {15},
 year = {2008},
 issn = {1359-0790},
 doi = {https://doi.org/10.1108/13590790810882874},
 urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-64323-3},
 abstract = {The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.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. The paper then 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.},
}