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An Econometric Study of The Most Important Factors Affecting Agricultural Taxes in Egypt

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economic

Abstract

Taxation is the most important instrument of fiscal policy through which the state can finance public expenditure. The volume of state activity depends largely on total tax revenues. The data indicate a decrease in tax revenues to Egyptian GDP, which reached about 14.53% during the period Study from 2000/2001 to 2014/2015. The average contribution of the Egyptian agricultural sector to the GDP, it reached about 13.5% during the study period, while the average contribution of taxes from the agricultural sector amounted to about 0.14% in the total tax revenues, which indicates the need to pay attention to the agricultural sector and work on Development of the agricultural tax system in order to serve the farmers and raise their standard of living, agricultural taxes in Egypt was studied and the development of its proceeds compared to the total tax revenues and the most important indicators related to them, The study depended on the secondary data collected from various sources, were analyzed after using quantitative methods relocated, such as linear functions, multiple regression and method of forecasting methodology Box Jenkins. The most important results indicated a statistically significant positive correlation between GDP, cultivated land area, agricultural credit, agricultural income, and agricultural tax revenues, as well as an adverse correlation between agricultural tax revenues and agricultural wages and agricultural subsidies.

DOI

10.21608/jsas.2018.3344.1060

Keywords

Agricultural sector, Agricultural taxes, Tax revenues, Box Jenkins

Authors

First Name

Mourad

Last Name

Moussa

MiddleName

Z.

Affiliation

Agricultural Economic Dept., Faculty of Agriculture, Kafrelsheikh Univ., Egypt

Email

-

City

-

Orcid

-

First Name

Mahmoud

Last Name

Fawaz

MiddleName

M.

Affiliation

Agricultural Economic Dept., Faculty of Agriculture, Kafrelsheikh Univ., Egypt

Email

-

City

-

Orcid

-

First Name

ُُElham

Last Name

Alamawy

MiddleName

-

Affiliation

Agricultural Economic Dept., Faculty of Agriculture, Kafrelsheikh Univ., Egypt

Email

elhamalamawy@gmail.com

City

kafrelsheikh

Orcid

160122012500130

Volume

44

Article Issue

1

Related Issue

1186

Issue Date

2018-03-01

Receive Date

2018-03-31

Publish Date

2018-03-01

Page Start

26

Page End

32

Print ISSN

2536-9571

Online ISSN

2536-958X

Link

https://jsas.journals.ekb.eg/article_6813.html

Detail API

https://jsas.journals.ekb.eg/service?article_code=6813

Order

7

Type

Original Research Paper

Type Code

398

Publication Type

Journal

Publication Title

Journal of Sustainable Agricultural Sciences

Publication Link

https://jsas.journals.ekb.eg/

MainTitle

An Econometric Study of The Most Important Factors Affecting Agricultural Taxes in Egypt

Details

Type

Article

Created At

22 Jan 2023