THE IMPACT OF COMPUTER INFORMATION SYSTEMS IN THE REDUCTION OF THE TAX EVASION / EXPLORATORY STUDY IN JORDANIANS FIRMS

This paper examines how the computer information system affects in the reduction of tax evasion in Jordanian firms. The increased phenomenon of tax evasion, recently, which is one of the phenomena that limit the performance and effectiveness of the income tax departments in Jordanian firms, and with the tremendous development, technology and scientific progress obviously increased the importance of the development of computer information systems that helps in tax evasion reduction. It should be noted that the need for attention to computer information system by the income tax departments and the staff and the estimated training on this technology increases the efficiency and effectiveness of tax collection.