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الضريبة على القيمة المضافة بين النظرية والواقع التطبيقي في مصر

العنوان بلغة أخرى: Value Added Tax between Theory and Practical Reality in Egypt
المصدر: مجلة مصر المعاصرة
الناشر: الجمعية المصرية للاقتصاد السياسي والإحصاء والتشريع
المؤلف الرئيسي: جبر، المأمون علي عبدالمطلب (مؤلف)
المؤلف الرئيسي (الإنجليزية): Jabr, Al-Mamoun Abdul-Muttalib Ali
المجلد/العدد: مج108, ع528
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2017
الشهر: أكتوبر
الصفحات: 65 - 135
ISSN: 0013-239X
رقم MD: 918907
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Value Addeb | Value Addeb Tax | Tax Evasion | Black Economy | Double Taxation | Tax Deduction | Public Budget | Financial Policy | Tax Reform | Savings
رابط المحتوى:
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عدد مرات التحميل

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المستخلص: The study showed that the value added tax is the most important type of indirect taxes. Which can, through proper application, cure many economic problems within society. This tax is undoubtedly one of the most important types of indirect taxes. However, its application in the framework of the Egyptian economic reality has encountered many problems The guardian third Section of that study. Therefore, we need to reconsider once again how to choose the proper methods and mechanisms for the implementation of this tax, so as to avoid many of the problems of application faced by the tax community in full, whether financiers or tax administration, or even consumers who bear the burden of the tax. The study also assumed that VAT is an effective tool for financing and combating the state budget deficit and that it is a reliable tool to achieve that goal. This assumption was confirmed when the role of tax revenues, especially the tax on goods and services (VAT) The effective role of this tax will undoubtedly be more visible and effective in addressing the chronic and continuous deficit within the budget in order to avoid all the negative effects of the application within the Egyptian economy.

ISSN: 0013-239X