قياس أثر النفقات الضريبية على التحصيل الضريبي

Abstract EN

The study aimed to measure the impact of tax expenditures on tax collection in Alegria، Based on annual data for the period between (1995-2016)، To achieve this goal a self-regression model (VAR) was used، The study concluded that there is a strong inverse relationship between tax expenditures (The group of tax exempt costs)، And the tax collection(Regular tax revenue)، As tax expenditures contribute to the explanation of 66% of the changes in the size of tax collections، The remaining percentage is due to variables or other factors not included in the study model، The causality test also showed that there is a causal relationship in one direction between the two variables، After a shock in the independent variable, this resulted in a decrease in the dependent variable, but only in the first three years of the shock، To gradually return to its level starting from the third year, with the absence of a common integration relationship between the two variables in the long term، This is inconsistent with the country's strategy of using the tax spending policy، And aimed at inciting investment and thus increasing the tax base in the medium and long term.