Development and the performance of the Egyptian income tax system
Ibrahim, Hassan M.M.
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Income Taxation is new in Egypt. The introduction of income taxation in 1939 was aimed at achieving two basic objectives; first, to raise revenue to meet the steady increase in public expenditures, and secondly, to establish an element of equity in the tax system, where indirect taxation, which is regressive in nature, predominates. The main object of this study is to analyse the competence of the income tax system in attaining these objectives.