Hazim Al-twaijer

This study aimed to identify the impact of the application of internal control elements in reducing tax evasion in reducing tax evasion,the study population consists of the finance companies operating in Jordan, while the study sample included(23) accountants and internal auditors working in these companies.The results were analyzed using the descriptive and inferential statistics means using the statistical package of social sciences (SPSS) and found that there was a statistically significant effect at the significance level (α≤0.05) for applying the elements of internal control in reducing tax evasion in finance companies operating in Jordan.


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