How effective are the procedures of general sales tax administration over the Jordanian service sector sales from the viewpoint of its auditors

Abstract

The study aims to demonstrate the effectiveness of the procedures

used in realization, supply, collection and control of general sales and to

show whether these procedures are theoretically and applicably effective,

or that there is something wrong, especially as the service sector has some

uncertainty cases. In addition, the study aims to determine the ability of these

procedures to achieve tax revenues that commensurate with the size of the

actual sales. Questions of the study were answered and hypotheses were

tested. Results included that procedures of tax realization are effective and

its first hypothesis was accepted. As well as the procedures of tax supply and

collection were effective and its second hypothesis was accepted. Control

mechanisms of realization were effective but its third hypothesis was rejected,

while the control procedures on the supply and collection were effective and

their fourth hypothesis was accepted. At the end, the researcher proposed a

number of recommendations