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<journal-meta>
<journal-id journal-id-type="publisher">global-journal-of-management-and-business-research-a-administration-management</journal-id>
<journal-title-group>
<journal-title>Global Journal of Management and Business Research - A: Administration &amp; Management</journal-title>
</journal-title-group>
<issn publication-format="print">0975-5853</issn>
<issn publication-format="electronic">2249-4588</issn>
<publisher><publisher-name>Global Journals Publishing Group Incorporated</publisher-name></publisher>
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<article-id pub-id-type="publisher-id">81539</article-id>
<title-group>
<article-title>The Impact of Foreign Direct Investment and Official Development Assistance on Tax Burden: An Analytical Study on Jordan</article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author"><name><surname>Alalawneh</surname><given-names>Mustafa Mohammad</given-names></name><xref ref-type="aff" rid="aff1" />
</contrib>
</contrib-group>
<aff id="aff1">AZERBAIJAN, Khazar University</aff>
<pub-date publication-format="electronic" date-type="pub" iso-8601-date="2020-01-15">
<day>15</day>
<month>01</month>
<year>2020</year>
</pub-date>
<volume>20</volume>
<issue>A16</issue>
<fpage>51</fpage>
<lpage>57</lpage>
<abstract><p>The purpose of this study is to investigate the effect of foreign direct investment and official development assistance on tax burden in Jordan employing the Auto-Regressive Distributed Lags Bounds Testing (ARDL BT) co-integration approach to the data ranging from 1991 to 2018. The results indicated that there is a long-run relationship among variables. The results showed that there is a positive and statistically significant effect of the ratio of foreign direct investment to GDP (FDI) on tax burden (TB) in the long run, and a positive and statistically significant effect of the ratio of official development assistance to GDP (ODA) on tax burden (TB) in the long run. The estimation results indicate that a 1% increase in (FDI) increases (TB) by 0.53%, and a 1% increase in (ODA) increases (TB) by 1.45%. This study is the first of its kind in examining the impact of foreign direct investment and official development assistance together on the tax burden in Jordan.</p></abstract>
<kwd-group kwd-group-type="author-generated">
<kwd>foreign direct investment; official development assistance; tax burden.</kwd>
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<p>The purpose of this study is to investigate the effect of foreign direct investment and official development assistance on tax burden in Jordan employing the Auto- Regressive Distributed Lags Bounds Testing (ARDL BT) co-integration approach to the data ranging from 1991 to 2018. The results indicated that there is a long-run relationship among variables. The results showed that there is a positive and statistically significant effect of the ratio of foreign direct investment to GDP (FDI) on tax burden (TB) in the long run, and a positive and statistically significant effect of the ratio of official development assistance to GDP (ODA) on tax burden (TB) in the long run.</p>
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