الفهرس 
المقدمــــــــــةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Given that the value-added tax is one of the tax tools produced by globalization, and its application comes within the framework of the structural reform of the training system, and the application of this tax provides a high proceeds that contribute to reducing the deficit in the state’s general budget, and achieving the goals of sustainable development; Lost.
This research aimed to study the value-added tax in terms of defining its concept and history, as it is a new tax on the Egyptian tax culture. During a comparative study of some Arab and European countries that have implemented this tax; Provided that this research contributes to enriching the tax culture with this tax, as well as presenting some results and recommendations concluded by this research, which will contribute to strengthening the role of this important tax, as well as its application, which in turn will contribute to achieving the objectives of its application and its contribution to the implementation of the goals of sustainable development.