خصائص جودة الفحص الضريبي دراسة ميدانية على دائرة ضريبة الدخل والمبيعات في الأردن

Jordanian Taxation Legislation did not mention the examination criteria, or quality criteria. Moreover, the large-scale quality management, which is adopted by the Department of Income and Sales Taxation did not pay attention to this examination, thus negatively affecting the quality system. This is the reason behind this research, which defines the quality of examination through a questionnaire 34 of questions distributed to two groups: estimators of income tax, and sales (service providers), and auditors (service seekers). Both groups agreed that the specifications were enough to identify the quality of examination; evaluate the work of examiners and the tax directorate and its system. The research puts forward some recommendations to create examination criteria similar to those used in the American tax system, which is the only system that uses such criteria. It emphasizes the need for a framework, puts the measures and principles of examination, and forces examiners to use them. It moreover pays attention to the financial incentives related to the nature of work and its difficulty, which enhance the work and increase its efficiency.