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Abstract

Tax legislation purposes, in the modern financial literature, are not limited to collecting revenues that cover expenditures neutrally without taking into consideration society’s political, economical and social circumstances. Tax, as a financial duty, aims to achieve a country’s variant purposes, including the healthcare purpose which may appear clearly and separately or within the social purpose contents. This is supported by the constitutional confirmation on the importance of complying with the social justice and persons' ability to pay. As a result, a close relationship is emerging between tax legislation purposes on one hand, and using tax as a tool in achieving healthcare purposes on the other hand, either directly through imposing taxes to achieve healthcare purposes or indirectly through granting tax deductions or preferential tax treatment concerning certain income or categories.

The main question of this study is to underline the healthcare purpose as an independent purpose compared to the traditional tax system purposes, to illustrate the close relation between tax legislation and healthcare purposes and to clarify the instability of healthcare purpose in Jordanian legislation specially after the issuing of income tax law no.28 of 2009 and the general sales tax modifying law no.29 of 2009. Both tax laws have included new tax treatment trends according to which many healthcare related deductions and exemptions that were related to incomes or expenses have been nullified. Both income tax laws also emphasize that tax legislation is not just a financial tool used to collect revenues but also to achieve social and healthcare related purposes. The analytic and descriptive methodology has been applied in carrying out this study. Also, the researcher has mentioned several comparative implementations which showed that the tax legislations in both UK and France have considered healthcare as one of the core purposes either in their budget law or tax laws. The main results of this study include the fact that Jordanian legislation contradicts several constitutional warranties relating to tax system purposes and pivots. The results also show the uncertainty of healthcare related tax policy, the inconsistence of the last tax reform with its main pivots such as the inconsistency with the current Formal National Agenda and the role of taxation in achieving healthcare related purposes.

Key words : taxation and healthcare, tax system purposes, tax reform, constitutional warranties.

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