International Business Management

Year: 2019
Volume: 13
Issue: 7
Page No. 307 - 317

Tax Reform in Egypt

Authors : Amr GamaleldinAwad

Abstract: Egypt government had made fundamental reforms in tax legislations like income tax law in 2005, property tax law in 2008 and value added tax law in 2016. This study aims to studying the tax reforms happened in Egypt between 2005-2016. The paper plan to use descriptive-analytical approach to illustrate tax reforms in Egypt in three major tax laws in Egypt. The study going to highlights the content of tax legislation amendments and display economic overview before and after tax reforms. This study concludes that tax reform in Egypt had accomplished by using modern theories in economic. Reducing in tax rate leads to increasing tax revenues. Computerize tax system helped tax administration to improve efficiency. Tax reform aimed to simplicity tax law, increasing level of self commitment, raising tax revenues, encouraging industry, raising exports, attracting new investments and enhancing economic development. This study is very important for scholars, institutes, universities, research centers, organizations and governments which concern to know and studying what happened in tax reforms in Egypt. Also, this study is the first paper talking about tax reforms in Egypt in three tax legislations.

How to cite this article:

Amr GamaleldinAwad , 2019. Tax Reform in Egypt. International Business Management, 13: 307-317.

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