التخطيط الضريبي : المفهوم- الأنواع-الأساليب-استراتيجية مواجهته

الملخص EN

The desire of countries to attract foreign direct investments to them and to follow the policy of economic liberalization and trade liberalization led to the profligacy of some countries, including Egypt, in issuing legislation that grants distinct tax treatment to attract those investments, in addition to legal gaps and ambiguity of drafting, no matter how skilled the legislator is in drafting laws, there is no escape from the existence of some legal loopholes that financiers can benefit from in increasing tax availability, which contributed to increasing the demand for tax planning services to reduce the tax base in legitimate ways It may not conform to the spirit of the law and almost come close to tax evasion.

In view of the conflict of interest involved in the tax process between the interest of the State, which aims to expand the tax base to finance government spending and achieve the State's economic and social goals, and the interest of the financier, who aims to reduce the tax base to the lowest possible extent by legitimate means so as not to fall under the law.

This study aims to investigate how to reconcile conflicting interests, by clarifying the advantages and risks of tax planning for both the financier and the state, and clarifying the gray area that separates what is legitimate from what is illegal.

To achieve the objectives of the study, it is divided into two sections, in addition to an introductory topic: In the introductory topic, the researcher dealt with: the nature of tax planning and its characteristics by clarifying the concepts of tax planning and its distinction from tax avoidance and tax evasion.

In the first topic, I explained the difference between legitimate tax planning and arbitrary tax planning, and the methods of each.

Then the second topic was devoted to studying the strategy of confronting arbitrary tax planning in both the American legislation, British legislation and Egyptian legislation to maximize the benefit from the experiences of the countries that preceded Egypt in organizing tax planning and confronting the arbitrary ones and to know the shortcomings in the Egyptian legislation and address them.