Assessment of sales tax legal framework for enterprise development : final  

This report is a part of the USAID-funded AMIR Program’s initiative to sponsor the
establishment of the National Linkages Program as a component of the Jordan Upgrading
and Modernization Program (JUMP). The objective of the National Linkages Program is to
facilitate “backward linkages” in Jordan. Backward linkages are inter-firm relationships in
which large firms purchase intermediate goods and services as its production inputs on a
regular basis from one or more local small- or medium-sized enterprises (SME) in the
production chain