The Impact Of Corporate Tax Evasion On The Budget
Revenue Decline: A Case Study Jordan's Overall
Budget
FARIS IRSHEID ALKARABSHA, MHAMOUD ABEDALFATTAH ALWASHAH,
MAJED ALSHARAYRI,
Accounting Department, Faculty of Business, Al-Balqa Applied University, JORDAN
Abstract: The purpose of this research is to consider the impact of corporate tax evasion on
Jordan's total budget. To decrease revenue, four aspects were also influenced: public revenue,
public expenses, tax rates, and the budget deficit. The sample for study includes 93 questionnaires
completed by workers working as tax collectors at the Ministry of Finance. The study discovered
that tax revenue, public expenses, tax rates, and the budget deficit had no substantial influence
on tax evasion. Furthermore, researchers have identified tax evasion at all levels as a means of
diminishing financial resources that serve as a source of revenue for states that rely on taxes to
finance public expenditures, as well as assisting in the financing of economic and social
investment.
Keywords: Tax evasion (TE), Public revenue (PR), Public expenses (PE), Tax rates (TR), Budget
deficit (BD), Jordan's Overall Budget.
Received: May 22, 2022. Revised: May 22, 2023. Accepted: June 24, 2023. Published: July 17, 2023.
1.
Introduction
The complexity and difficulty of the rules
and regulations that regulate the taxation
system, processes for collecting taxes, and a
perception of rising taxes and fees burdened
by the authority all contribute to an increase
in the phenomena of tax evasion (Varotsis
& Katerelos, 2020). Jordan's economy
suffers from inadequate resources and
chronic fiscal deficits in the budget, and
general government expenditure is
frequently supported by taxation. In 2019,
the average tax burden in its broadest sense,
measured by the amount of tax and non-
revenue tax and social security
contributions to GPP, was 27.6 percent of
GPP, with indirect taxes accounting for the
majority of it (Alasfour, 2019; Youssef,
2019; Beck & Richter, 2021).
Tax evasion in Jordan has finally resulted in
a loss of money to the government, which,
if collected, may lead to a reduction in the
budget imbalance. Jordan's economy is
suffering as a result of insufficient resources
and a persistent fiscal imbalance, making it
exceedingly difficult to provide the required
money to satisfy the objectives of the
economic and social growth processes
(Alsheikh et al, 2016; Alshira’h, 2018).
The tax is a monetary deduction imposed by
the government on people in an unlimited
and unconditional manner with the
objective of meeting financial commitments
(Moldogaziev et al, 2017). In the science of
public finance, tax evasion is defined as
releasing individuals from their obligations
to pay the tax after verification of the
established incident, as it means releasing
the taxpayer in whole or in part from the
performance of the tax without transferring
the burden to others, which has an impact on
the state's tax revenue, and it is considered
one of the most serious crimes (Houben &
Snyers, 2018).
Despite the fact that several researches have
been conducted on the subject of tax
evasion, there is no single accepted and
agreed-upon approach for determining the
scale of tax evasion. Due to the high number
of cases of smuggling, high tax rates, the
large size of the informal economy
International Journal of Applied Sciences & Development
DOI: 10.37394/232029.2023.2.10
Faris Irsheid Alkarabsha,
Mhamoud Abedalfattah Alwashah,
Majed Alsharayri
E-ISSN: 2945-0454
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Volume 2, 2023
(Vanhoeyveld et al., 2020), unlicensed
labor, and the accounting method used to
provide a large volume of money to cover
public expenditures of the state, primarily
water and energy, it has been shown that the
volume of tax evasion in developing
countries exceeds twice the volume of tax
evasion in developed countries (Avi-Yonah,
& Xu, 2016). Tax revenue is often
considered the oldest method of producing
cash for government sustainability, and
most economies rely on it to satisfy their
expenditure demands (Kodali et al., 2017;
Luciani, 2015). As a result, taxing has
proven to be the most practical method for
governments to raise income to support
development initiatives (WHO. 2015).
Even as expense of living for companies
grows, so does the pressure on the state to
supply basic requirements of life for
businesses (Ward, 2016). States' income tax
regulations should be changed without
impacting business profits or state revenues
(Chetty, Friedman & Saez, 2013). The
purpose of this study is to establish the
impact of tax evasion on the volume of
public revenues and the amount owed, as
well as the tactics utilized by the income and
sales tax departments to decrease tax
evasion. Tax evasion, according to the
experts, has become a widespread practice
as a result of the state's high tax rates
imposed on enterprises and private entities.
However, numerous entities have failed to
pay taxes owing to them and have provided
fake data in order to avoid paying the money
owed to the state, lowering the size of
revenues and decreasing the quantity of
income received (Arnold et al, 2019;
Arnold, 2019).
Subsequently, the purpose of this study was
to look at the influence of business tax
evasion on budget revenue declines a case
study of Jordan's overall budget. The
following are included in the structure of
this document: Section 2 lays the theoretical
groundwork for the variable connection.
The model for the investigation is described
in Section 3. The study design is introduced
in Section 4. Section 5 examines data using
a descriptive-analytical approach to validate
hypotheses and draw conclusions. Section 6
explores the findings, offers potential
theoretical and practical implications, and
identifies the study's limitations.
2.
Literature Review and
Hypothesis Development
2.1 Tax Evasion and Public
Revenues
Acording to Alhaleh (2018), tax evasion
results in a direct loss of governmental tax
revenues in Palestine. Because government
public revenues in Egypt rise faster than the
underground sector, the tax evasion
situation may deteriorate even further
(Udoh, 2015). In Vietnam, total tax evasion
is increasing although public revenues are
growing at a slower rate than the formal
economy from which the government
receives taxes (Ivanyna, Moumouras &
Rangazas, 2016). Furthermore, correct
measurement of tax evasion in Pakistan is
critical due to its potential effect (Kemme,
Parikh & Steigner, 2017). Other indices of
public revenue include national accounts,
the unemployment rate, and the rate of
inflation. Policymakers may be misled by a
big and rising underground economy
(Mügge, 2016). Thus, the researcher then
concluded that:
H1: There is a statistically significant
relationship between tax evasion and
Jordanian public revenues.
2.2 Tax Evasion and Public
Expense
The closest literature to our topic is
undoubtedly that concentrating on tax
evasion as the level of satisfaction taxpayers
have with government policies on the
supply of public goods and, more broadly,
on public expenditure. The experimental
research agrees that taxpayers are more
inclined to avoid if they believe their money
is being mismanaged (D’Agostino et al,
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2021; Kiow et al, 2017). Casaburi &
Troiano (2016) suggest an empirical study
to examine the influence of local efficiency
on tax evasion in Italian municipalities,
where tax evasion is quantified by public
spending and taxation views gathered.
Empirical evidence suggests that
inefficiencies in public expenditure have a
negative impact on people' tax evasion, and
that this effect is amplified when the volume
of public spending is smaller (World Bank.
2019). Thus, the researcher then concluded
that:
H2: There is a statistically significant
relationship between tax evasion and public
expense in Jordan.
2.3 Tax Evasion and the Tax Rate
This research looked at an individual's
evasion decision as a choice under
uncertainty, as well as the impact of the tax
rate, taxpayer income, and enforcement
parameters on the level of tax evasion under
various assumptions. In truth, when it
comes to the link between tax evasion and
tax rates (Slemrod, 2019). Paulus (2015)
provides an empirical study for the united
kingdom, finding a positive association
between tax evasion and both the marginal
tax rate and after-tax income using cross-
sectional data and a Tobit model. The tax
rate, on the other hand, is positively
connected to income. Dean (2012) resolves
this issue by exploiting an external change
in the tax rate for higher levels of income in
the United States in both 2015 & 2020: there
is no statistically significant effect of
income on tax evasion, but the impact of the
marginal tax rate is interestingly
significantly negative. Thus, the researcher
then concluded that:
H3: There is a statistically significant
relationship between the amount of tax
evasion and the tax rate in Jordan.
2.4 Tax Evasion and the Budget
Deficit
Tax evasion and the budget deficit have
varying effects on tax reduction
arrangements, which may vary depending
on the exact language of the applicable
legislation (Lenz, 2020). When the
outcomes of these arrangements are
compatible with the aim of the law, this is
referred to as effective tax evasion. When
tax evasion lowers taxes in a way that
contradicts the budget deficit (Langenmayr,
2017). It is legal to claim all applicable tax
breaks. The budget deficit will almost
certainly have a detrimental influence on tax
evasion in the long run (Alm, 2019). The
high rate of tax avoidance in Palestine is
troubling and causes worry. It has
significantly contributed to the
establishment of a budget deficit equivalent
to almost 30% of total government
expenditures in 2018 (World Bank Group,
2019). Thus, the researcher then concluded
that:
H4: There is no statistically significant
relationship between tax evasion and the
budget deficit.
3.
Research Model
The current study provides a research
model, as shown in Figure 1, which is built
on the assumptions and logic of previous
research. The current analysis includes five
variables, four of which are exogenous
(public revenue, public expenses, budget
deficit, and tax rates are independent
variables) and one of which is endogenous
(Tax evasion which is the dependent
variable). Thus, the report recommends that
the impact of corporate tax evasion on
Jordan's total budget be explored.
International Journal of Applied Sciences & Development
DOI: 10.37394/232029.2023.2.10
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Majed Alsharayri
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Fig.1 The research conceptual framework
4.
Research Design
According to Trabert et al (2019),
methodology is "a collection of principles,
processes, or techniques on which the
research or study route is based, as well as
organized stages followed by the researcher
in addressing the issues he or she examines
until he or she reaches a specific result." All
of the data, analysis, description, and
presentation in an intelligible and relevant
form, dealing with statistical data without
generalization, and displayed through tables
and graphs, among other things, is where
the researcher depended on the descriptive
technique in his study.
According to Blumberg et al (2014), a
correlational study is one in which the
researcher is interested in determining the
relationship between two or more variables
and expresses the degree or amount of the
relationship using the correlation
coefficient, and the researcher uses it when
he wants to know the interrelationships
between these variables. The correlation
coefficient is a statistical value that ranges
from (+1 positive to -1 negative), and the
signal (- / +) indicates the direction of the
relationship in the sense that if the signal is
negative (-), it indicates an inverse
relationship between the two variables, and
if the signal is positive (+), it indicates a
direct relationship between the two
variables. To suit this sort of investigation,
the study used a descriptive and associative
technique.
A research population is a group of people,
incidents, or things of attention that the
researcher desires to examine (Sekaran &
Bougie, 2016). The population of this study
comprises Tax collectors from the Ministry
of Finance in the Hashemite Kingdom of
Jordan. The sample size of more than 30
samples and less than 500 samples is
sufficient for most studies (Saidan et al,
2017). Thus, a total of 120 surveys have
been distributed based on this. Only (93)
questionnaires were returned from the
distributed questionnaires. A convenience
sampling approach was used in this study,
which refers to the collection of information
from members of the population who are
conveniently available to provide it
(Sekaran & Bougie, 2016). According to
above, the sample size of (93) is appropriate
for statistical analysis procedure.
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5.
Data Analysis and Research Findings
5.1 Profiles of Respondents
Table.1 Profiles of Respondents
Category
Frequency
Percentage (%)
Gender
male
58
62.4
female
35
37.6
Total
93
100.0
Age
21-30
1
1.1
31-40
27
29.0
41-50
50
53.8
51-60
15
16.1
<60
1
1.1
Total
93
100.0
Education Level
Bachelor
72
77.4
Master
18
19.4
PhD
3
3.2
Total
93
100.0
Experience
2-4
9
9.7
5-7
24
25.8
8-10
47
50.5
<10
13
14.0
Total
93
100.0
Table 1 shows that majority of the
respondents were male (62.4%) and they
were within the age group of 31-50 years
old approximately three-quarters (82.8%),
also the majority of the respondents hold a
Bachelor degree (77.4%) while 19.4% of
them hold Master degree. Most of the
respondents had more than 8 years of
working experience (69%). Hence, the
demographic profile of the respondents
revealed that they had adequate knowledge
and experience to join in the survey and
provide reliable data for this study.
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Table.2 Descriptive statistics and reliability
Constructs
Mean
Standard
deviation
Cronbach’s Alpha
1.
Public revenue (PR)
4.0538
.52599
.782
2.
Tax evasion (TE)
3.6329
.39708
.888
3.
Public expenses (PE)
3.3932
.53272
.723
4.
Budget deficit (BD)
3.7194
.31876
.719
5.
Tax rates (TR)
3.8065
.41843
802
The five-point scale applied in this study
was further categorized into three
categories: high, moderate, and low scales.
Scores more than 3.67 is viewed as high;
scores less than 2.33 is viewed as low; while
those between low and high scores are
considered moderate (Sasenberg, Matschke
& Scholl, 2011). Table 2 presents the
overall mean for the latent variables ranged
between 3.3932 and 4.0538. Further,
Cronbach alpha analysis was executed to
examine reliability of the instrument.
Whereas, if the Cronbach’s Alpha is less
than 0.6, it is considered as poor and thus,
the items are less reliable. Those in the
range of 0.7 are acceptable and those over
0.8 as good (Sekaran & Rani, 2010). Thus,
based on the results of the present study all
the variables’ items are reliable.
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5.2 Correlation Analysis
Table.3 Correlation analysis
PR
TE
PE
BD
TR
PR
Pearson Correlation
1
.420**
.289**
.660**
.344**
Sig. (2-tailed)
.000
.005
.000
.001
N
93
93
93
93
93
TE
Pearson Correlation
.420**
1
.217*
.590**
.341**
Sig. (2-tailed)
.000
.037
.000
.001
N
93
93
93
93
93
PE
Pearson Correlation
.289**
.217*
1
.440**
.142
Sig. (2-tailed)
.005
.037
.000
.174
N
93
93
93
93
93
BD
Pearson Correlation
.660**
.590**
.440**
1
.839**
Sig. (2-tailed)
.000
.000
.000
.000
N
93
93
93
93
93
TR
Pearson Correlation
.344**
.341**
.142
.839**
1
Sig. (2-tailed)
.001
.001
.174
.000
N
93
93
93
93
93
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
As shown in Table 3 the highest correlation
value was between tax evasion (TE) and
budget deficit (BD) (.590; p<.01), and
smaller correlation value was between tax
evasion (TE) and public expenses (PE)
(.217; p<.05). While, the correlation value
between tax evasion (TE) and public
revenue (PR) was at (.420; p<.01), and the
correlation value between tax evasion (TE)
and tax rates (TR) was at (.341; p<.01). The
results indicates that all the variables have a
significant relationship at (p<.01, p<.05).
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5.3 Linear Regression Analysis
Table.4 Linear Regression Analysis
Constructs
t-value
Sig.
Result
Public revenue (PR)
4.412
.000
Accepted
Public expenses (PE)
2.120
.037
Accepted
Budget deficit (BD)
8.049
.000
Accepted
Tax rates (TR)
3.457
.001
Accepted
Table 4 depicted the linear regression
coefficients of the tax evasion as an
independent variable to the dependent
variables. All variables are significant
where (p<0.01). In terms of t-values, the
highest t-value was discovered for budget
deficit, where (t-value = 8.049). This
indicated that tax evasion variable made the
strongest contribution to explain the
dependent variable (budget deficit). The
lowest t-value indicated that with public
expenses (t-value = 2.120). And for Tax
rates the t-value was at (3.457), while the
public revenue for public revenue was at
(4.412). The results of the testing
hypotheses indicated that the independent
variable significantly correlated with the
dependent variables. Hence, all hypotheses
are accepted (see Table 4).
6.
Discussion and Conclusion
The purpose of the study was to look at the
impact of business tax evasion on Jordan's
overall budget. Furthermore, the present
study's model has been evaluated by the
Ministry of Finance (MOF), emphasizing
the importance of corporate tax evasion
tactics in achieving an extraordinary
outcome. Jordan's whole budget can
manage and permit all approaches and
instruments to materialize, including
corporate tax evasion (Qudah, 2021). Thus,
tax evasion may not be used to improve
Jordan's overall budget operations.
Furthermore, the study's findings can
provide light on linkages in the context of
tax evasion, public revenue, public
spending, the budget deficit, and tax rates.
The outcomes of this study can also
contribute to results-based treatment by
highlighting tax evasion tactics as a
relationship supervisor in trouble.
While the first hypothesis resulted in the
effect of tax evasion being tested against
public revenues using Pearson correlation
and linear regression analysis, the second
hypothesis resulted in the effect of tax
evasion being tested against public revenues
using Pearson correlation and linear
regression analysis. The findings show that
there is a statistically significant association
between the two variables, demonstrating
that there is a substantial relationship
between tax evasion and public revenues.
That is to say, the various levels of tax
evasion will have a direct impact on
Jordan's governmental income. These
findings are consistent with previous
research (Alhaleh, 2018; Kemme, Parikh &
Steigner, 2017). As a result, H1 is approved.
The effect of tax evasion was examined
against public expenditure using Pearson
correlation and linear regression analysis,
whereas the conclusion of the second
hypothesis revealed The findings suggest a
statistically significant association between
the two variables, demonstrating a
meaningful relationship between tax
evasion and public expenditure. That is to
say, the various levels of tax evasion will
have a direct impact on the volume of
Jordan's public expenditure. These findings
are consistent with previous research
(D'Agostino et al, 2021; Kiow et al, 2017;
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World Bank. 2019). As a result, H2 is
approved.
The third hypothesis resulted in the effect of
tax evasion being examined against the tax
rate using Pearson correlation and linear
regression analysis. The findings suggest a
statistically significant association between
the two variables, implying a strong
relationship between tax evasion and tax
rate. That is to say, the various levels of tax
evasion will have a direct impact on the
magnitude of Jordan's tax rate. These
findings are consistent with previous
research (Slemrod, 2019; Paulus, 2019). As
a result, H3 is approved.
The fourth hypothesis resulted in the effect
of tax evasion being evaluated against the
budget deficit using Pearson correlation and
linear regression analysis. The findings
suggest a statistically significant association
between the two variables, demonstrating a
meaningful relationship between tax
evasion and the budget deficit. That is to
say, the varied levels of tax evasion will
have a direct impact on the size of Jordan's
budget deficit. These findings are consistent
with previous research (Lenz, 2020; Alm,
2019). As a result, H4 is approved.
This research is followed by an examination
of the issue of tax avoidance. This issue has
become a source of concern for many areas
of society, including government and civil
society, despite the fact that most
governments are working into measures to
prevent it from spreading. Researchers have
also seen the threat of tax evasion at all
levels as a way of reducing financial
resources that serve as a source of revenue
for states that rely on taxes to support public
expenditures, as well as aiding in the
financing of economic and social
investment.
The sample approach and data collection
method utilized in this study are the study's
limitations. The information gathered from
the questionnaire survey is insufficient to
fully explain the phenomena of tax evasion
in Jordan's total budget. As a result, future
researchers should think about other data
gathering approaches, such as mixed
methods. Finally, this study only looked at
five criteria related to tax avoidance. This is
because the author was constrained by a
time limitation. Future study should take
into account more factors by extending the
number of tax evasion determinants to
include more features that have not been
studied or to include variables with
contradictory results. Furthermore, future
studies might include mediating variables to
see whether they have any effect on tax
evasion.
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International Journal of Applied Sciences & Development
DOI: 10.37394/232029.2023.2.10
Faris Irsheid Alkarabsha,
Mhamoud Abedalfattah Alwashah,
Majed Alsharayri
E-ISSN: 2945-0454
100
Volume 2, 2023
