Abstract: | The Egyptian taxation system witnessed a number of changes, defined in periods as follows: 1. Prior to the 1952 revolution (period of foreign concessions following the reign of Prince Mohammed Ali, until their cancellation; period following foreign concessions, and the issue of Law no. 14 of 1939 until the 1952 revolution) - 2. Period following the 1952 revolution until the promulgation of nationalization law 1951/52 to 1960/61 - 3. Period following nationalization until the economic overture 1961/62-1973 (following nationalization until June 1967 war; war economy 1967-1973) - 4. Following the overture policy. The periods indicate the changes in the management of the national economy which have had their influence on the course of economic policy and also upon the taxation policy, and consequently have affected tax legislation and its development. The conditions, the aims projected, and the legislation adopted in each period are surveyed. The survey covers also the impact of economic, social and political factors upon taxation policies, and the role of taxation revenue in financing the State budget. Notes, tab. |