The Effect of Integration Between the External Auditor and the Tax Auditor in Reducing Tax Evasion
摘要
This study aims to identify the effect of integration between the external auditor and the tax auditor, which is represented in (compliance with standards, legislation and laws) in reducing tax evasion in Jordan. The study followed the analytical descriptive approach. The Income and Sales Tax Department, where the study questionnaire was distributed to the respondents, and the number of questionnaires retrieved and the ones valid for analysis were (155), and descriptive statistical methods were used to analyze the data through the program (SPSS, Version 24). The study concluded that there is a statistically significant positive effect of the commitment of both the external auditor and the tax auditor to international auditing standards and the application of legislation and laws related to external auditing and taxation to reduce tax evasion. The study recommended the necessity of developing a strategy by spreading tax awareness, and developing legislation that guarantees justice and equality among all taxpayers, whether they are individuals or companies.