Abstract
All countries of the world impose a tax, which is a sum of money, imposed by the government forcibly on the taxpayers, as they are solidarity members of a particular political group with which they have many ties. The tax has financial, political, social and economic characteristics and objectives. We find that the original tax is to be paid in the modern era in the form of money in line with the requirements of the economic system.The tax may be paid in kind, as the tax legislation permits it in certain types, such as the inheritance tax, where the legislator sometimes allows it to be collected in kind. However, the tax legislation in Jordan did not allow it to be paid in kind.
The phenomenon of double taxation is one of the financial phenomena and it contradicts the principle of tax justice. Moreover, double taxation refers to the imposition of the tax more than once on the same taxpayer and on the same taxable money in the same period of time.Double taxation is divided in terms of its scope (in terms of place) into two types: internal double taxation, for example: in the United States of America, where the central authority imposes taxes, and local authorities impose taxes on the activity itself, and the international double taxation, for example: the Jordanian citizen who achieves income from his work in Libya is subject to Libyan income tax, then he is subjected again to a similar tax on the same income in Jordan.Any country can get rid of the problem of internal double taxation by stipulating this in its financial tax legislation. However, the difficulty appears in the case of international double taxation, because most of its cases result from the absence of a higher authority in the international community that possesses coordination between the legislation of different countries. Hence, the solution to this problem remains in the hands of countries.