Public expenditure and taxation in Jordan, 1954-1979
General Material Designation
[Thesis]
First Statement of Responsibility
Smadi, Mohammad A.
Subsequent Statement of Responsibility
Rosenthal, L.
.PUBLICATION, DISTRIBUTION, ETC
Name of Publisher, Distributor, etc.
Keele University
Date of Publication, Distribution, etc.
1982
DISSERTATION (THESIS) NOTE
Dissertation or thesis details and type of degree
Thesis (Ph.D.)
Text preceding or following the note
1982
SUMMARY OR ABSTRACT
Text of Note
Jordan is a developing country which, ever since it was established, was and still is dependent on foreign aid for its survival. The availability of foreign aid may have led to ignoring the need for developing its fiscal system to sustain the economic and social development achieved. Such a relaxation in government attitude undermined % the role of fiscal policy as a means of achieving the macroeconomic objectives, be it economic growth that is more dependent on the mobilization of domestically generated resources; its role in a stabilization program; or as a vital tool in securing better distribution of income and wealth among the different segments of society. The main objectives of this thesis are to analyse the structure and performance of revenues and expenditures and examine whether their operations have been consistant with the country's development strategy. We hold the view that revenue and expenditure policies lie at the heart of the national economic and social development. Revenue policies 'determine the magnitude of the resources available to support government programs and to finance economic development, as well as the relative burden to be borne by the various segments of society in providing these resources. Expenditure policies determine the allocation of available financial resources of the various components of government, reflecting national economic and social objectives and priorities. Together, they constitute the core of government efforts to direct the development of the country so as to achieve national development. Accordingly, the study investigates three main areas of interest, that is, (a) Analyzing the structure and performance of different components of the fiscal system; (b) Assessing their growth in the context of economic development and (c) Specifying certain desired policy and procedural changes where fiscal innovation may take place to improve the effectiveness of the system and to enlarge its contribution to development objectives.