أثر تطبيق الضريبة علي القيمة المضافة علي الاستثمار في مصر

الملخص EN

Taxes, in general, are one of the most important financial sources for most developing and developed countries, which directly affect the size of the national economy, as all countries resort to them to finance public expenditures to spend on the services they provide to members of society.

Income distribution to achieve social justice and economic stability in Egypt.

Interest in applying value-added tax has increased to increase its percentage in the structure of public revenues.

It is considered one of the most important financial policy tools used by the Egyptian state to achieve its economic and social goals.

Therefore, the Egyptian government has replaced the General Sales Tax Law No.

11 of 1991 to replace it with Value Added Tax Law No.

67 of 2016 with the aim of implementing the economic reform program, as the value-added tax is one of the most important types of indirect taxes that affect various production and consumer sectors.