Disabled Persons under the Jordanian Sales Tax and Customs Laws: Favourable Treatment among Conflicting Rules

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Abstract

This paper explores the legal attitude toward people with disability according to the provisions of the General Sales Tax Law and the Customs Law in order to determine whether or not the Jordanian legislator gives due attention and favourable tax treatment for disabled persons and their organizations in Jordan. Despite the conflict between some relevant legal provisions that govern such issue, this paper concludes that the current legal framework in Jordan provides adequate protection to disabled persons so that they can take part in everyday activities on an equal footing with other people.

Original languageEnglish
Pages (from-to)163-184
Number of pages22
JournalArab Law Quarterly
Volume30
Issue number2
DOIs
Publication statusPublished - 2016

Keywords

  • Customs Law
  • disabled persons
  • favourable tax treatment
  • Sales Tax

ASJC Scopus subject areas

  • Law

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