The Resource Tax policy challenges in an era of political transition : the case of Egypt

Tax policy challenges in an era of political transition : the case of Egypt

Label
Tax policy challenges in an era of political transition : the case of Egypt
Title
Tax policy challenges in an era of political transition : the case of Egypt
Creator
Subject
Language
eng
Summary
This article examines tax policy challenges in Egypt as a result of the revolution in 2011. Egypt has been chosen because of its importance in the Arab world and its interesting tax reform, including a rationalisation of tax incentives. It is found that Egypt has adopted a combination of countercyclical government expenditure policy and pro-cyclical tax policy in an era of political transition. According to the authors, this combination is interesting as it is well known that developed countries tend to employ counter-cyclical fiscal policy whereas developing countries tend to utilise pro-cyclical policy. It is proposed that the Egyptian government should consider modernising its tax administration and enhancing its anti-tax avoidance activities as an alternative to increasing tax rates in pursuing its pro-cyclical tax policy
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 14 (2016),
http://library.link/vocab/creatorName
  • Abdellatif, M.M
  • Tran-Nam, B
Geographic coverage
  • Asia
  • Africa
  • Middle East
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • tax authorities
Label
Tax policy challenges in an era of political transition : the case of Egypt
Instantiates
Publication
Label
Tax policy challenges in an era of political transition : the case of Egypt
Publication

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