Данъчната политика като инструмент на икономическата среда в Йордания
Tax Policy as an Instrument of the Economic Environment in Jordan

Summary/Abstract: The article is an attempt to analyze the institutional and the instrumental structure of the tax system in Jordan with the idea to evaluate it in accordance with the global tendencies in the other countries. Using the descriptive, comparative and the analytical approach the author concludes that from institutional point of view, the tax system is effective and rich in traditions. In contrast with institutional, the instrumental structure is still aside the common tendencies in the tax policy development, because of the frequent changes in the tax laws, the complication of the tax rates and most of all, the existence of a large number of tax reliefs that have a negative effect on the society in the form of lost benefits in the state budget, and on individual tax payers, who have difficulties in accepting the break down of some of the most important tax principles – the principle of the even tax status and the principle of the social justice.

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