الإصلاح الضريبي في مصر في ضوء أحكام القانون رقم 206 لسنة 2020 بإصدار قانون الإجراءات الضريبية الموحد

Abstract EN

The tax system consists of three integrated pillars, which are tax legislation, tax policy, and tax administration.

There is no doubt that the defect that affects one of these pillars negatively affects the system’s success in achieving its goals and limits its effectiveness.

The success of the tax administration depends on the extent of the voluntary commitment of the financiers, the decrease in the number of disputes between the tax administration and the financiers, the reduction of tax evasion, in addition to achieving the target tax outcome.

The Tax Procedures Law No.

206 of 2020 is considered the first unified tax procedures law in the history of Egypt, as the tax law for each type of the aforementioned tax has become limited only to explaining tax policies and the objective rules for imposing the tax.

Tax Number.

The research aims to study and analyze the provisions of this law as a procedural umbrella for all tax legislation, standardize tax examination forms, and demonstrate the impact of re-engineering procedures through this law in reforming the tax system and achieving a paradigm shift in tax administration in Egypt, and then increasing tax revenue and enhancing development financing.

The research concluded with the importance of reviewing the income and value added tax law, drawing the development of the state’s financial resources, stamping, and issuance of the executive regulations of the law and holding training courses for those in charge of its implementation to explain its provisions and to enhance their abilities in its application and benefit from the exchange of experiences in the field of tax administration.