Use this URL to cite or link to this record in EThOS:
Title: The development and the performance of the Egyptian income tax system
Author: Ibrahim, Hassan M. M.
Awarding Body: University of Edinburgh
Current Institution: University of Edinburgh
Date of Award: 1960
Availability of Full Text:
Access from EThOS:
Full text unavailable from EThOS. Please try the link below.
Access from Institution:
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.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available