Benchmarking the Tax System in Jordan 2013  

This a review published in 2013 by the Income and Sales Tax Department (ISTD) and USAID/Jordan's Fiscal Reform Project II (FRP II). It begins with a review of the 2010 tax system benchmarking study that addressed tax system structure and performance in Jordan as well as presents the overall progress made at ISTD in Jordan since 2009 in tax system performance. The review provides a number of recommendations intended to both improve ISTD efficiency in tax collection and to reduce the burden of tax compliance on taxpayers, thereby improving the enabling environment for private sector development, increasing voluntary compliance, and ultimately enhancing revenues.