إشكاليات تطبيق ضريبة القيمة المضافة في مصر وسبل معالجتها في ضوء التجارب الدولية

Abstract EN

This research aims to study the issues associated with the implementation of the value-added tax in Egypt and in some other international experiences, with the purpose of identifying the methods used by different countries to address these issues, in order to make use of them to develop the vat design in Egypt.

the research discussed analytically several value-added tax issues, which are tax design, tax evasion, tax efficiency, tax regressiveness, and simplicity of tax management.

in this context, the research reviewed several international experiences and studies which concluded that the value added tax system which guarantees higher efficiency is the one designed according to what is called New Zealand model.

by studying this tax system in Egypt, the research concluded that it was designed according to the European model, which prevails considerations of justice, but at the expense of efficiency and simplicity, and then the design of this tax in Egypt was characterized by complexity, relatively low yields, and biasing against investment spending in the beginning.

these characteristics resulted in low tax efficiency in Egypt compared to many countries, or compared to the sales tax that was previously applied in Egypt.

the research also concluded that there is no country applying value-added tax with its ideal design, but developing the design of this tax in Egypt requires more orientation towards the most efficient New Zealand model, as well as expanding the use of technology in tax administration, and benefiting from international experiences in addressing tax problems.