Author(s): Alsharayri Alqatan
This study aims to show the hit/effect of changed tax laws (and law making) and rules on the not paying taxes through electronic (the buying and selling of goods). It also aims to show the effect of the company's activities size and nature which works under the electronic (the buying and selling of goods), and the unqualified tax workers to increase concern of the income tax department to search for methods which improve tax assignment on the returns of the company operation. The (community of people/all good people in the world) of the study was the workers in all organizational level of the Jordanian income tax department; the sample of our study was taken from the corporation's income tax department which consists of 100 workers. The study decided that inappropriate laws (and law making) and rules, concerning electronic (related to buying and selling goods) operation, increased the not paying taxes which led some companies to chase after its commercial activities through this network to hide its earning that will be subject to tax. The study also found that the company's activities size increased the not paying taxes because of the difficulty of auditing and examining the company's data by the income tax department workers. Finally, the study recommends beginning and building on common network that connects the company's sales with income and sales tax department in order to exchange the information which is related to the electronic (the buying and selling of goods) operations. It also recommends the need of improving laws (and law making) which organize the electronic (the buying and selling of goods) operations and control them.