قياس مدى قبول الضريبة على الدخل في مصر من منظور المجتمع الضريبي : دراسة اختبارية

الملخص EN

The purpose of The Research: Study the income tax law in Egypt by reviewing the income tax from the perspective of tax legislation, Egyptian accounting standards, the tax community’s opinions, and the most important tax calculation problems for income tax and proposals to address these problems, and explore the views of the study sample on whether to amend some provisions of the income tax law or change Or replacing the law completely due to the multiple problems and the many amendments that have occurred to this law since its issuance and to verify this, a field study was conducted to test the study hypotheses.

Design/methodology/approach: The research is based on the deductive and inductive method, and conducting An Empirical Study, the study population was represented by Taxpayers, Tax officials, chartered accountant, and the study sample was represented by a stratified sample due to the division of the community under study into three classes, namely: (Taxpayers, tax officials, chartered accountant), and the researcher distributed 100 questionnaires to the persons represented.

For the study community, 80 valid survey questionnaires were collected, capable of statistical analysis, out of the total distributed.

Findings/Originality/Value: Through Test study, the researcher reached a Accept of the first hypothesis that “there are no significant statistically significant differences between taxpayers, tax officials, and chartered accountants regarding tax accounting problems in the Income Tax Law, a Accept of the second hypothesis that “there are no significant statistically significant differences between taxpayers, tax officials, and chartered accountants regarding proposals to address tax accounting problems in the Income Tax Law,” a Accept of the third hypothesis that “there are no statistically significant differences between Taxpayers, tax officials, and chartered accountants regarding the acceptability of changing the Income Tax Law No.

(91) for the year 2005.

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