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The Egyptian tax system reforms, investment and tax evasion 20042008

The Egyptian tax system reforms, investment and tax evasion 20042008 Purpose This study aims to evaluate effects of tax system reforms on tax obstacles to investment in Egypt and tax evasion. It also aims to analyze differences in burden of tax obstacles and extent of tax evasion among different types of enterprises after applying tax reforms.Designmethodologyapproach The study uses data from Productivity and Investment Climate Surveys 2004 and 2008. A number of indices are constructed to measure incidence and severity of tax obstacles. Two indicators are constructed to estimate incidence and extent of tax evasion. The study adopts a descriptive analytical comparative approach to evaluate changes and differences in severity of tax obstacles, and their effects.Findings The results obtained show that tax reforms have resulted in a significant decrease in severity of tax obstacles. However, they are still major obstacles. The overall decrease hides differences in the burden of these obstacles. Reforms were not enough to address needs of small enterprises. The extent of tax evasion decreased. However, it is still a problem as tax obstacles are still major obstacles.Research limitationsimplications There is a need for more detailed data about problems enterprises face in each phase of interaction with tax administrators and managers suggested solutions.Originalityvalue The study evaluates the actual effects of a major economic reform, on the microeconomic level during an important period rather than exploring enterprises expectations. The results show that there is a need for more reforms targeting small enterprises. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic and Administrative Sciences Emerald Publishing

The Egyptian tax system reforms, investment and tax evasion 20042008

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1026-4116
DOI
10.1108/10264111211218522
Publisher site
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Abstract

Purpose This study aims to evaluate effects of tax system reforms on tax obstacles to investment in Egypt and tax evasion. It also aims to analyze differences in burden of tax obstacles and extent of tax evasion among different types of enterprises after applying tax reforms.Designmethodologyapproach The study uses data from Productivity and Investment Climate Surveys 2004 and 2008. A number of indices are constructed to measure incidence and severity of tax obstacles. Two indicators are constructed to estimate incidence and extent of tax evasion. The study adopts a descriptive analytical comparative approach to evaluate changes and differences in severity of tax obstacles, and their effects.Findings The results obtained show that tax reforms have resulted in a significant decrease in severity of tax obstacles. However, they are still major obstacles. The overall decrease hides differences in the burden of these obstacles. Reforms were not enough to address needs of small enterprises. The extent of tax evasion decreased. However, it is still a problem as tax obstacles are still major obstacles.Research limitationsimplications There is a need for more detailed data about problems enterprises face in each phase of interaction with tax administrators and managers suggested solutions.Originalityvalue The study evaluates the actual effects of a major economic reform, on the microeconomic level during an important period rather than exploring enterprises expectations. The results show that there is a need for more reforms targeting small enterprises.

Journal

Journal of Economic and Administrative Sciences – Emerald Publishing

Published: Jan 1, 2012

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