الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
By the issuance of the unified income tax law No 91 for 2005 to substitute the income tax law No 157 for, 1981, the researcher finds that its philosophy, goals and mechanisms are as follows:
1- A wide developing and economic perspective, shared by the society with country to accelerate the development rates.
2- Credence and assurance, as the new law intends to regain credibility between the taxpayer, and tax the administration, and to consider that tax return forwarded by the taxpayer is the base of tax assessment.
3- Simplicity and easiness, as the new law presents easier mechanism, frameworks and concepts.
The new law was careful to create a unified taxing for income source, applying the accounting standards, removing any distinction among partnerships and association of capital companies, as they are both juridical persons.
Despite all that the Egyptian tax law is still having some other deficiencies that need to be researched and developed as it’s still confined to achieve its financial, economic and social goals. After, that the researcher has precisely and elaborately read and understood, the new law in its new shape, and in the light of the practice, and actual applications and practices of tax on natural persons, as well as the juridical ones, after the issuance of its Executive regulation No 991 for 2006, which increased the severity of objections, and negative aspects, against the law, that raised much problems resulting from its application, upon measuring taxable income by using either the available methods or by such equalizing elements of both the revenues and costs .