@article{MAKHILLIBM201913727453,
    title = {Tax Reform in Egypt},
    journal = {International Business Management},
    volume = {13},
    number = {7},
    pages = {307-317},
    year = {2019},
    issn = {1993-5250},
    doi = {ibm.2019.307.317},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2019.307.317},
    author = {Amr},
    keywords = {institutes,value added tax,property tax,income tax,Egypt,Tax reform},
    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.}
    }