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- W4386197847 abstract "The study tackled the impact of information technology controls (general controls and applied controls) in reducing tax evasion rate in Jordan. This study used current and historical data to identify trends and relationships. Component of the study consisted of (250) ISTD auditors, (170) auditors representing 68% of the study component were involved as a sample study. To measure the study variables, a questionnaire was texted and distributed over the study sample. The number of retrieved questionnaires that were valid for analysis was (154). Descriptive statistics methods were used in analyzing the primary data. The study realized several endings, the most important is that information technology controls are available in their dimensions in a moderate degree in the ISTD, and there is an impact for both general controls and applied controls in reducing tax evasion. The study recommended that the ISTD should revise and reevaluate the information technology controls, (the general and the applied ones) to improve the obtainability of such controls paralleled with the best-updated technologies. The study also recommended revision of the accounting systems in one hand and the revision of regulatory controls related to information technology on the other hand to ensure consistency in the implementation of tasks and to help in reduction of tax evasion cases." @default.
- W4386197847 created "2023-08-27" @default.
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- W4386197847 date "2023-01-01" @default.
- W4386197847 modified "2023-09-27" @default.
- W4386197847 title "The Impact of IT Controls on Reducing Tax Evasion in Jordan “From the Point of View of the Auditors”" @default.
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- W4386197847 doi "https://doi.org/10.1007/978-3-031-39158-3_71" @default.
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