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Volume :16 Issue : 64 1998      Add To Cart                                                                    Download

Ottoman Tamattu Tax in the Emirate of Trans – Jordan (1921-1946) (in Arabic)

Auther : Mohammad A. Al-Salah

The Government of Trans-Jordan sought the renewal and development of the law of taxes inherited from the Ottoman Government to achieve justice and equality among tax-payers.

Among its procedures were cancelling the Ottoman Tamattu tax in 1933 and establishing the income tax and the trades -and-professions license fees.

In the later law the government took into consideration the nature of the citizens professions, to achieve justice and equality among tax-payers. The law of the trades-and-professions license fees could not achieve equality among tax-payers because of the differences in the profits made by merchants and traders. The law of income tax achieved equality among tax-payers because it was based on the ascending percentage of employees income. It did not however achieve equality between employees on one hand, and company owners and traders on the other hand, because the latter paid trades license fees instead of income tax. Consequently, in1945 the government had to issue Law number 26 by which income tax was imposed on those who were not required to pay it according to the earlier law of income tax of 1933.

 

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