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Philosophy of taxing goods and services in the value added tax: a comparative study
المؤلف
المصدر
العدد
المجلد 2021، العدد 93 (31 يناير/كانون الثاني 2021)، ص ص. 2-50، 49ص.
الناشر
تاريخ النشر
2021-01-31
دولة النشر
مصر
عدد الصفحات
49
التخصصات الرئيسية
الاقتصاد و التجارة
القانون
العلوم المالية و المصرفية
الموضوعات
الملخص EN
In the modern commercial and fast-growing economic age, the value-added tax (VAT) is considered one of the most significant techniques the majority of world governments use to levy consumption taxes both on the consumption of goods and / or services provided within their territories.
this paper aims to recognize the legislator's philosophy while taxing goods and services.
it also traces back vat over the years of its implementation in different countries so far; to recognize the evolution vat has gone through during these years.
since Egypt has been applying vat for a long time, starting with the general sales tax law no.
11 of 1991 till the value added tax law no.
67 of 2016 and its subsequent amendments, this paper aims to recognize the Egyptian legislator's philosophy in dealing with this tax during these years.
it, also, attempts to figure out the legislators view towards goods and services they chose to levy the consumption tax upon using vat.
in addition, this study tries to identify the compatibility between the Egyptian legislation and the other counterpart legislations in this same regard.
to achieve its goal, this study is divided into three chapters: the first chapter deals with the philosophy of restriction and exclusion Egyptian legislation followed during the initial stages vat application.
the second chapter explores the evolution of the Egyptian legislator's philosophy towards taxing all goods and services excluding those exempted.
as for the third chapter, it discusses the extent to which the Egyptian legislation copes with its counterpart legislations in the same concern.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Najar, Ibrahim Abd al-Aziz. 2021. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws]،Vol. 2021, no. 93, pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Najar, Ibrahim Abd al-Aziz. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws] No. 93 (Jan. 2021), pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Najar, Ibrahim Abd al-Aziz. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws]. 2021. Vol. 2021, no. 93, pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references: p. 48-50
رقم السجل
BIM-1308255
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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