دور الضريبة على القيمة المضافة من خلال القانون رقم 67 لسنة 2016م في تحقيق التنمية المستدامة

الملخص EN

The study aimed to determine the contribution of the value added tax imposed by Law No.

67 of 2016 to achieve real sustainable development in Egypt by contributing to the elimination of development obstacles and encouraging all economic activities that play a vital role in achieving development aspects.

And by The study of mentioned law in which its goals, its supmission range, applied rates, tax point, style of tax deducdion, tax exemption and refund.

The study concluded that the tax is considered one of the main pillars on which the state relies on financing its general budget and providing part of the necessary financial to finance target development, The legislator worked through Law No.

67 of 2016 on the rationalization of consumption for luxury goods and the promotion of certain activities that help to move the development process such as industrial activity and export activity.

It also wored to achive part of social justice by considering limited income people.

In accordance with the results obtained, the research presented a set of recommendations that lead to an increase in the contribution of tax to achieve the desired development, which the mo-st important elemants are reducing rate of tax on local industrial goods, imposing a tax on capital goods with a rate of (0% ) instead of (5% ), and allowing to r-efund of the tax paid on parts of machi-nery, equipment and spares used in production.