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The Taxes Policies and its Impact on the Tourism Sector in Egypt Tourism is a multisided science. Its dimensions differ according to the aspect of the overview. Tourism science is extracted from different sciences especially social, economic and law sciences. This study the theme of the research deals with tourism science from the financial point of view which is considered one of the economic branches. In this study we are dealing with the economic influence on the tourist activity. For example its revenues especially the revenues exposed by the government on this activity in a form of taxes and fees. These revenues whether direct or indirect are considered a great portion of the state financial revenue resources as well as the direct income of hard currency via bank exchanges or companies profits. Tourism forms a means of increasing the state income of direct and indirect taxes. It is a state revenue from which the general safe benefits in the form of visas fees, fees exposed on arrival and departure of the passengers of planes and ships in airports and ports, as well as, the fees exposed on the bills food and beverages of stay in hotels and parks...etc. this in addition to the taxes gathered by the state from firms profits that work on the activity of tourism in the form of tourist public hotels and shops. In this study as well we are going to shed light on the effect of applying that financial burden on activating investing private tourist sector in Egypt. We are also going to point out the passive effects of imposing such financial burdens. This is to be done through an executive study of the tax policies in this state concerning with the tourism activity and how to find suitable solutions to avoid problems resulting from imposing such financial burdens. Research aims This research aims at achieving a number of goals: 1) The role played by the tourist revenues in developing the state economic resources. 2) A theoretical study of taxes and its importance in the financial study which is considered the main source of the public revenues. It, also, plays a vital role in achieving financial and political purposes ( applied on the tourist sector). 3) Discovering the weak point in taxes policies which imposed by the state on the tourist revenues and how to find suitable solutions for it.
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