The economy, like other areas of life, faces a wave of changes and challenges, including those facing the Egyptian economy, the issue of tax evasion, which may cause large gaps between what is required by hope and reality, which requires us to take many measures to eliminate this phenomenon and Investiva. This study dealt with the experiences of other countries in dealing with tax evasion and how all sectors have joined forces to be able to perform their assigned roles effectively, so, this study dealt with "combating tax evasion and its effects on the tax outcome". This study is mainly aimed at demonstrating the impact of Egypt's tax policy against tax evasion on tax revenues as well as achieving a set of sub-objectives: Learn about the tax policy in the fight against tax evasion applied in Turkey, Malaysia and Egypt. Develop solutions and proposals for the appropriate tax policy to combat tax evasion in Egypt to increase tax revenues. Tax policy in Egypt is unstable compared to both Turkey and Malaysia (due to the fact that tax policy has been put in place in these countries decisively and clearly).
 
This is the findings of the study where we find that the rate of tax cost and also the rate of tax evasion in relation to the tax society in Turkey and Malaysia is lower than in Egypt. Weak tax administration in Egypt from the comparative countries (Turkey and Malaysia), for Turkey, the application of the tax number system for each individual in Turkey regardless of full or temporary residence once entering the country so that the tax society can be strictly controlled and in Malaysia is the main focus on the extension of the bridge trust between financiers and the state on the basis that they are common interests as a single country and encourage investment in activities that benefit the state whether to encourage export or eliminate unemployment and promote the Malaysian economy, contrary to what happens in Egypt where rubber instructions are used constantly changing and multiplied for the same Activities are used in different ways depending on the view of the tax administrations and the focus on constantly questioning the validity of what the financier is applying. The existence of many loopholes in the Egyptian tax legislation leads to an increase in the rates of tax evasion in Egypt compared to the countries studied, where we find that the many gaps led to the difficulty of controlling both tax evasion and tax avoidance in addition to the increasing volume of tax arrears, and evasion found since it existed Taxes, but with increasing percentages with loopholes used by the financier in an official and informal way to evade tax payments, this is evidenced by the high rate of tax evasion in Egypt, where the average rate is 43.46%, which is somewhat higher for the comparison countries where it reached about 37.9% in Turkey and in Malaysia About 42.48%.