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n Journal of Emerging Trends in Economics and Management Sciences - The impact of accounting information systems used in the Income Tax Department on the effectiveness of tax audit and collection in Jordan

Volume 5, Issue 1
  • ISSN : 2141-7024
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Abstract

This study aims at identifying the impact of accounting information systems used in the income tax department in Jordan on the effectiveness of tax audit and collection by evaluating: The effect of human resources on the effectiveness of tax audit and collection in Jordan. The effect of computer systems on the effectiveness of tax audit and collection in Jordan. The effect of control systems provided by the system on the effectiveness of tax audit and collection in Jordan. This study found that the accounting information system used in the Income Tax Department in Jordan is operated by qualified human resources and an advanced computer system, and meets the requirements of good control systems that help and contribute to improving the efficiency of tax audit and collection.The researcher recommends , To work on activating the accounting information system, in a way that will be contributed in increasing the effectiveness of tax audit and collection to a higher level than it is today.

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/content/sl_jetems/5/1/EJC150139
2014-02-01
2019-09-18

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