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Philosophy of taxing goods and services in the value added tax: a comparative study
Author
Source
Issue
Vol. 2021, Issue 93 (31 Jan. 2021), pp.2-50, 49 p.
Publisher
Tanta University Faculty of Law
Publication Date
2021-01-31
Country of Publication
Egypt
No. of Pages
49
Main Subjects
Economy and Commerce
Law
Banking and Financial Sciences
Topics
Abstract EN
In the modern commercial and fast-growing economic age, the value-added tax (VAT) is considered one of the most significant techniques the majority of world governments use to levy consumption taxes both on the consumption of goods and / or services provided within their territories.
this paper aims to recognize the legislator's philosophy while taxing goods and services.
it also traces back vat over the years of its implementation in different countries so far; to recognize the evolution vat has gone through during these years.
since Egypt has been applying vat for a long time, starting with the general sales tax law no.
11 of 1991 till the value added tax law no.
67 of 2016 and its subsequent amendments, this paper aims to recognize the Egyptian legislator's philosophy in dealing with this tax during these years.
it, also, attempts to figure out the legislators view towards goods and services they chose to levy the consumption tax upon using vat.
in addition, this study tries to identify the compatibility between the Egyptian legislation and the other counterpart legislations in this same regard.
to achieve its goal, this study is divided into three chapters: the first chapter deals with the philosophy of restriction and exclusion Egyptian legislation followed during the initial stages vat application.
the second chapter explores the evolution of the Egyptian legislator's philosophy towards taxing all goods and services excluding those exempted.
as for the third chapter, it discusses the extent to which the Egyptian legislation copes with its counterpart legislations in the same concern.
American Psychological Association (APA)
al-Najar, Ibrahim Abd al-Aziz. 2021. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws]،Vol. 2021, no. 93, pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
Modern Language Association (MLA)
al-Najar, Ibrahim Abd al-Aziz. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws] No. 93 (Jan. 2021), pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
American Medical Association (AMA)
al-Najar, Ibrahim Abd al-Aziz. Philosophy of taxing goods and services in the value added tax: a comparative study. [The Spirit of Laws]. 2021. Vol. 2021, no. 93, pp.2-50.
https://search.emarefa.net/detail/BIM-1308255
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 48-50
Record ID
BIM-1308255