Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Possibility of Applying the Tax Accounting System and Its Effectiveness on Electronic Commerce in Jordan

Author(s): Rafat Salameh Salameh, Omar Khader AL Fatafta, Taha Barakat Al Shawawreh

The study aimed to demonstrate the possibility of applying the tax accounting system and its effectiveness on e-commerce in Jordan. To achieve the objectives of the study, a questionnaire was developed and distributed to the authorized income and sales tax assessors within the capital Amman, whose number is (293) estimates. The study was based on the simple random sample, where (250) questionnaires were distributed and (205) were retrieved from them, i.e. 82% of the distributed questionnaires, and (3) questionnaires were excluded for their lack of suitability, and thus the number of valid questionnaires for the purposes of statistical analysis was (202) That is, a rate of (80.8 %.( A set of statistical methods suitable for the study were used through the Statistical Package of Social Sciences (SPSS) software. The results of the study are the possibility of applying the tax accounting system in its dimensions to e-commerce in Jordan, and the existence of a positive relationship between the study variables. The study recommendations are to develop current tax laws in line with the technological developments of global e-commerce laws, to raise the efficiency of income and sales tax assessors through scientific and practical courses, to increase international cooperation in the field of e-commerce and to benefit from the experiences of developed countries in this field.

Get the App