تفاصيل الرسالة العلمية

This study aimed to examine the impact of trade liberalization represented by (economic openness) and per capita GDP on tax revenues in Jordan for the period (1990-2016). The study used the ARDL model to examine the hypotheses of the study. The study found that the trade liberalization represented by economic openness has a negative and statistically significant impact on the tax revenues in Jordan the value of ? (-1.71E-05) , thus increasing economic openness by one unit leads to decrease the tax revenues in Jordan by (-1.71E-05) with other factors remaining constant. The study also found a positive and statistically significant effect of per capita GDP on tax revenues in Jordan since the value of ? (0.053421) Therefore, the increase of per capita GDP by one unit leads to increase the tax revenues in Jordan by (0.053421) with other factors remaining constant. The study reached a number of recommendations, the most important of which the study recommends to decision-makers if they wish to increase the tax revenues in Jordan they have to reduce the trade liberalization represented by economic openness