Academic journal article Journal of Emerging Trends in Economics and Management Sciences

The Impact of Accounting Information Systems Used in the Income Tax Department on the Effectiveness of Tax Audit and Collection in Jordan

Academic journal article Journal of Emerging Trends in Economics and Management Sciences

The Impact of Accounting Information Systems Used in the Income Tax Department on the Effectiveness of Tax Audit and Collection in Jordan

Article excerpt

Abstract

This study aims at identifying the impact of accounting information systems used in the income tax department in Jordan on the effectiveness of tax audit and collection by evaluating: The effect of human resources on the effectiveness of tax audit and collection in Jordan. The effect of computer systems on the effectiveness of tax audit and collection in Jordan. The effect of control systems provided by the system on the effectiveness of tax audit and collection in Jordan. This study found that the accounting information system used in the Income Tax Department in Jordan is operated by qualified human resources and an advanced computer system, and meets the requirements of good control systems that help and contribute to improving the efficiency of tax audit and collection.The researcher recommends , To work on activating the accounting information system, in a way that will be contributed in increasing the effectiveness of tax audit and collection to a higher level than it is today.

Keywords: accounting information systems, tax audit , tax collection, income tax department , jordan.

INTRODUCTION

Information systems have become among the most recent technologies increasingly needed by all working institutions to promote and assist in solving a lot of obstacles and problems that faced or will face them in the information field.

The researcher argues that the efficiency of tax work is so important that nations should support it for its critical role in guiding national economies and improving economic developmental projects, particularly during global financial crises, and economic depressions that grip the world in general and Jordan in particular.

The Income Tax Department in Jordan is one of the governmental departments that desperately needs a contemporary accounting system to meet the challenges in the field of information, provide information of critical importance, and improve the performance level of tax work.

This study will assess the impact of accounting information systems used in the Income Tax Department on the effectiveness of tax audit and collection in Jordan.

PROBLEM STATEMENT

Taxation Performance ( tax audit and collection ) is considered one of the important means, which nations should make use of and draw policies for because of its important role in achieving their financial, economic, social and political objectives. Thus, the Income Tax Department is in a dire need to apply an effective accounting system that may represent a significant turning point in improving the efficiency of tax audit and collection in Jordan.

OBJECTIVES OF THE STUDY

The main objective of this study stems from the tasks to be performed by accounting information systems in the Income Tax Department to improve the effectiveness of tax audit and collection. The objectives of this study revolve around the following points:

v To know whether the accounting information system that the Income Tax Department applies for the purpose of improving the efficiency of tax audit and collection is operated by qualified human resources.

v To know whether the accounting information system that the Income Tax Department applies for the purpose of improving the efficiency of tax audit and collection is operated by a modern computer system.

v To know whether the accounting information system the Income Tax Department applies for the purpose of improving the efficiency of tax audit and collection meets the requirements of control systems.

IMPORTANCE OF THE STUDY

This study evaluates the efficiency of accounting information systems used in the Income Tax Department to achieve the strategic goal of improving the effectiveness of tax audit and collection in Jordan. These systems provide the administration of the tax system with the necessary information to realize that goal.

Study Questions

This study raises the following questions:

v Is the accounting information system that the Income Tax Department applies for the purpose of improving the effectiveness of tax audit and collection operated by qualified human resources? …

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