This study sheds light on the adequacy of the Jordanian Income and Sales Tax Law in addressing and combating tax evasion. It achieves this by examining the legal framework for the crime of tax evasion and the methods of combating it in Jordanian law. The study is divided into two sections, with the first section discussing the nature of the crime of tax evasion, and the second section addressing the effectiveness of legal provisions in combating tax evasion. The researchers employed a descriptive and analytical methodology in this study. The study yielded several results, including the recognition that tax evasion is an illegal practice that may lead to legal penalties as stipulated by Jordanian law. However, there is a need for further review of procedures and penalties. In light of these results, the study recommends enhancing and regularly updating tax laws to ensure greater effectiveness in facing new evasion techniques.