2072-64142411-140610.17059/ekon.reg.2023-2-21TAX SYSTEM REFORM AS A CHALLENGE TO ECONOMIC REFORM: A CASE STUDY OF JORDANРЕФОРМА НАЛОГОВОЙ СИСТЕМЫ КАК ВЫЗОВ ЭКОНОМИЧЕСКОЙ РЕФОРМЕ: ПРИМЕР ИОРДАНИИhttps://orcid.org/0000-0002-5850-0564Maswadeh Sanaa Масвадех Санааmmsana59@gmail.comJadara UniversityУниверситет Джадара192575585Copyright © 2023 Sanaa MaswadehCopyright © 2023 Санаа Масвадех2023Sanaa MaswadehСанаа МасвадехCC BY 4.0https://www.economyofregions.org/ojs/index.php/er/article/view/623https://www.economyofregions.org/ojs/index.php/er/article/download/623/216

Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the poor and middle class. Thus, this study came to investigate the effect of the tax revenue structure in Jordan on economics reform indicators (per individual income growth rate, public debt, openness trade, and inflation) as a challenge to the economic reform. The study population consists of the public sector of the ministries and public sector departments responsible for preparing the general budget and the Jordanian Department of Statistics, with the aim of relying on data issued by them during the time period 1990-2019. Multiple regression models were used to study hypotheses. The research results showed that direct tax (income and profits tax) in Jordan did not significantly affect the economic reform indicators, while there was a negative significant impact at a significance level ( ≤ 0.05) of sales tax on the economic reform indicators. Additionally, the study found that there is no significant effect of indirect taxes (property tax and foreign trade) on economic indicators relative to GDP represented in per individual income growth rate, public debt, and inflation. Among the recommendations of the study is that Jordan must develop the country’s public revenues from its own resources in order to reduce dependence on foreign debt.

Налоговая система важна не только как инструмент для сбора денежных средств, но и как инструмент экономической реформы, который помогает достичь финансовых, экономических и социальных целей и, в конечном счете, установления налоговой справедливости и поддержки бедного населения и среднего класса. Цель статьи — исследовать влияние структуры налоговых поступлений в Иордании на показатели экономической реформы (темпы роста индивидуального дохода, государственный долг, открытость торговли и инфляцию). Исходя из этого были проанализированы данные, опубликованные государственными министерствами и ведомствами, ответственными за подготовку общего бюджета, а также Департаментом статистики Иордании в период с 1990 г. по 2019 г. Для проверки гипотез были использованы модели множественной регрессии. Результаты исследования показали, что прямые налоги (подоходный налог и налог на прибыль) в Иордании существенно не влияют на показатели экономической реформы, в то время как налог с продаж оказывает отрицательное значимое влияние на изучаемые показатели на уровне значимости ( ≤ 0,05). Косвенные налоги (налог на имущество и внешнеторговый налог) также не оказывают существенного влияния на экономические показатели ВВП, такие как темпы роста индивидуального дохода, государственный долг и инфляция. Можно сделать вывод, что Иордании необходимо повышать государственные доходы за счет собственных ресурсов, чтобы снизить зависимость от внешнего долга.

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