Non-Compliance Opportunity, Demographic Variables and Tax Compliance: A Conceptualization-Oriented Review and a Framework Proposal for Future Studies | ||||
| مجلة بحوث الأعمال | ||||
| Volume 2, Issue 1, January 2025, Page 416-443 PDF (537.25 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/abs.2024.311666.1024 | ||||
 View on SCiNiTO | ||||
| Author | ||||
Ahmad Almashaqbeh 
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| Jerash St. | ||||
| Abstract | ||||
| Taxation stands as a pivotal revenue source for the majority of nations. Effective tax administration and strategies play a crucial role in mitigating revenue loss, which, if unaddressed, can perpetuate ongoing budget deficits. The phenomenon of tax non-compliance is ubiquitous globally, presenting a pressing issue for governments and tax authorities across the world. This paper delves into the significance of income tax within the context of Jordan, shedding light on the urgency of tackling the tax gap that demands the attention of the Jordanian government. The paper serves as a call to action for both tax authorities and researchers to delve into the determinants of income tax compliance in Jordan, leveraging the innovative concept of non-compliance opportunity and demographic variables. To the best of the author's knowledge, this marks the first instance of employing the non-compliance opportunity framework in Jordan. This research approach is greatly recommended, as its outcomes hold the potential to offer substantial insights for policymakers in refining strategies and frameworks aimed at minimizing revenue losses for the government. | ||||
| Keywords | ||||
| tax compliance; tax gap; demographic variables; non-compliance opportunity | ||||
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