Methods of Avoiding and Evading Tax and the Jordanian Income Tax Law Limitations in Confronting Them from the Viewpoint of Income Tax Estimates

This study aims to determine The Methods used in tax avoidance and Tax evasion, Then checking on Jordanian Income Tax Law to determined disadvantages this Law in treatment these methods, whereas it has been prepared questionnaire and distributed randomly to 150 evaluators in Income Tax and getting back 120 good questioners to analyze them, with a responded percentage 80%, Then Interviewing experts evaluators to confirm the data of questionnaire. The study reached it has been determined many methods of tax avoidance and tax evasion, and ability Tax Law treatment these methods explicitly or implicitly in Articles 6, 11, 4, 53, 54, 55, and researchers recommend amending the penalties mentioned in Articles 53.A and 55.A of the tax law Jordanian making Penalty more to be more deter those who try to evade paying tax