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.
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