Author(s): Mohammad Ahmad Alqam, Yaser Mohd Hamshari
The escalating dependence of countries on tax revenues, highlighted the importance of rising up the awareness of taxpayers of the importance of the tax they pay to the state as a major resource of the state’s revenues in financing its projects and economic and social plans to serve the different groups of society, and because this awareness has decreased in the developing countries, a trust gap has emerged between taxpayers and Income and sales tax auditors where taxpayers consider what are the expected benefits can be gained from paying their taxes, whether in the near or far perspective. Therefore, this study came to highlight the factors that enhance the trust between taxpayers and income and sales tax auditors in Jordan, and after analyzing the results; the study concluded that the trust between taxpayers and income and sales tax auditors should be strengthened and enhanced by reducing frequent amendments to the law. On the other hand, tax auditors should be encouraged to perform their duties as it should by motivating and encouraging them through incentives and by improving their living conditions. In addition, they must be trained on the appropriate communication skills to deal with taxpayers. As for the taxpayer when he sees the return on the tax he pays, his confidence in income and sales tax auditors will increase, which leads to his eagerness to pay the tax. As a result, tax collection rate will increase while tax abstinence/evasion will limit.