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23283

A PROPOSED FRAMEWORK FOR APPLYING THE VALUE ADDED IN LIGHT OF SOCIETAL RESPONSIBILITY - A FIELD STUDY

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

Abstract

This study drives at measuring impact of the value added on societal responsibility, especially, its application in Egypt. The study also drives at identifying the importance and mechanisms of applying this tax, added to that establishing an applied study for identifying the appropriateness  of this taxation to demands and potentials in Egypt and the suggested bases for this implementation. For achieving this study objectives, a questionnaire form is designed and collected through interview, including as well a set of phrases that measure attitudes of the study sample towards study variables. The researchers count in this study on mixture between deductive and inductive methods across the study theoretical and field study approach. They have administered a content analysis of data using Kruskal -Wallis K Test  for each question in the investigation list for testing study hypotheses using the study sample consisting of (50) items as the correct retrieved forms. researchers come to several results and recommendations that can be applied to the study examined institution (Egyptian Tax Authority). The study comes to that "there are economic benefits for applying the value added in Egypt including the increase of taxation outcome, increase of those taxpayers and achieving more societal responsibility for all society parties".
  The study recommends the following: The researcher recommends the necessity for holding a total review of the law items and its executive legislation every five years at least in order to cope with economic and social changes. Issuing a unified law for tax procedures as there is a critical need for unifying procedures in different tax legislations issued by the state for achieving more coordination between various tax administrations.      

DOI

10.21608/jes.2018.23283

Authors

First Name

Ahmed,

Last Name

M. A. A.

MiddleName

-

Affiliation

Institute of Environmental Studies & Research, Ain Shams University

Email

-

City

-

Orcid

-

First Name

Hammad,

Last Name

T. A.

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

First Name

Khalifa,

Last Name

M. A.

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

First Name

Abdel Basit,

Last Name

W. F.

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

Volume

43

Article Issue

2

Related Issue

4305

Issue Date

2018-09-01

Receive Date

2018-09-01

Publish Date

2018-09-01

Page Start

587

Page End

614

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_23283.html

Detail API

https://jes.journals.ekb.eg/service?article_code=23283

Order

24

Type

Review Article

Type Code

599

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

https://jes.journals.ekb.eg/

MainTitle

A PROPOSED FRAMEWORK FOR APPLYING THE VALUE ADDED IN LIGHT OF SOCIETAL RESPONSIBILITY - A FIELD STUDY

Details

Type

Article

Created At

22 Jan 2023