The Impact of Tax Planning in Industrial Public Joint Stock Companies upon the Performance of the Industrial Companies Listed in the Amman Stock Exchange Market

摘要

The purpose of this current study is seeking to shed a light on the issue of tax planning which is considered to be one of the most significant topic that are related to the matters of tax. It has become something significant to investigate and identify the impact of tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market. The method of this study adopted the analytical descriptive approach the population of the current study includes financial managers who were working in Jordanian industrial public joint stock companies. The total number of those companies is 66 companies in Jordan. The result of the study there is an impact for conducting tax planning in industrial public joint stock companies upon the performance of the Industrial companies listed in the Amman stock exchange market the recommendation of the study has proposed the following the researcher recommended exerting much efforts to raise awareness of companies’ managers and employees about the legal consequences of tax evasion.