Supporting career bath by :
a- Understanding Public Finance in Jordan, Economic roles of government, Taxation and income distribution, taxation and efficiency, efficient and equitable taxation, personal income tax, Personal tax and behavior, Business income tax, consumption tax, payroll tax and property tax.
b. Comparative knowledge of sources of Jordanian Tax Law, Structure and interpretation of the Income Tax Law, Determination of Income, Income from employment, business income, depreciable property, income from property, capital gains, determination of taxable income for individuals, liability for tax,
taxpayer obligations/ administrative procedures (registration, filing, payment) and Jordan’s income tax in a regional and international context.
c. Ability to analyze and interpret the sales tax law, tax on transactions in Jordan, value for tax and when tax payable, special situations, input tax credits, restrictions on credits, capital property, exempt supplies, zero rated supplies, exports, imports, imported services, registration and collection of tax, remittance of tax, invoicing and book keeping requirements, reporting periods and returns, and Jordan’s GST and SST in a regional and international context.
d. Capacity to understand the role of tax administration and OECD compliance model, tax administration functions (registration, taxpayer services, filing, payments, assessment, audit, collections, enforcement, and objection and appeal), taxpayer segmentation, organization of Jordan’s tax administration, an overview of Jordan’s tax administration policies and procedures, risk management, and Jordan’s tax administration in a regional and international context.
e. Practical knowledge of the day-to-day practices and procedures of the Income and Sales Tax, from rulings, collections, and criminal enforcement with specific references to statutes and regulations, and the principles and practices of tax auditing and compliance, to learn how to detect tax fraud and errors, and to develop the skills needed to conduct tax audits.
f. Knowledge of nature of cross-border foreign and Jordanian businesses, OECD/UNDP model tax treaties, coordinated approaches to end tax avoidance, current trends in international taxation, taxation of cross border transactions, e-commerce, and managing tax risks in international business.
g. In-depth study and review of current topics in income tax and sales tax including emerging international standards and
agreements. h. Ability to draw from multiple sources to develop a thorough understanding of taxation to demonstrate understanding of its goals, strategies, techniques, standards, applications, and many types.
i. Capstone that requires extensive research across a variety of areas and sources to reach a conclusive result. It is important to be able to understand and present tax dissertation themes well
since they deal with technical matters.
