إطار مقترح لتطبيق ضريبة القيمة المضافة في ضوء المسئولية المجتمعية : دراسة ميدانية

الملخص EN

This study drives at measuring impact of the value added on societal responsibility, especially, its application in Egypt.

The study also drives at identifying the importance and mechanisms of applying this tax, added to that establishing an applied study for identifying the appropriateness of this taxation to demands and potentials in Egypt and the suggested bases for this implementation.

For achieving this study objectives, a questionnaire form is designed and collected through interview, including as well a set of phrases that measure attitudes of the study sample towards study variables.

The researchers count in this study on mixture between deductive and inductive methods across the study theoretical and field study approach.

They have administered a content analysis of data using Kruskal -Wallis K Test for each question in the investigation list for testing study hypotheses using the study sample consisting of (50) items as the correct retrieved forms.

researchers come to several results and recommendations that can be applied to the study examined institution (Egyptian Tax Authority).

The study comes to that "there are economic benefits for applying the value added in Egypt including the increase of taxation outcome, increase of those taxpayers and achieving more societal responsibility for all society parties".

 The study recommends the following: The researcher recommends the necessity for holding a total review of the law items and its executive legislation every five years at least in order to cope with economic and social changes.

Issuing a unified law for tax procedures as there is a critical need for unifying procedures in different tax legislations issued by the state for achieving more coordination between various tax administrations.