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Research Paper | Management | Jordan | Volume 5 Issue 12, December 2016

A Comparison between the Temporary Income Tax Law No. (28) of 2009 and The New Law No. (34) for the Year 2014

Dr. Tayseer Moumani

Abstract: Income Tax Department of Jordan was established in 1933, when the legislation Jordanian has passed through numerous stages to keep pace with economic and social developments witnessed by the Kingdom, to be issued later the law of 1964. However, as a result of passing time and the increase in the tax base, the Income Tax Act has faced many frequent amendments taking into account the developments in various fields and economic and social activities, which led to the expansion of taxation scope, and thus the state treasury got supplied with revenues to be able to finance public expenditures of the government. The Income tax Department of the Hashemite Kingdom of Jordan has a very important position, Jordan is considered the first among countries of the region, which introduced the concept of self-esteem, according to the provisions of the temporary Income tax Act No.74 of 1982 and Law No.57 of 1985, which is one of the main pillars that based upon the state and the percentage of tax collection in Jordan ranged between 18-13 % of local revenues in the previous six years, from 2009-2014 as stated in the general budget law (www. gbd. gov. jo).

Keywords: tax, , tax law, contemporary tax

Edition: Volume 5 Issue 12, December 2016,

Pages: 2048 - 2051