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Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt
This thesis highlights the importance of fiscal administration relative to fiscal policies. It presents a broad view of the developments in both fields and tests their effects on real revenues from consumption tax in Egypt from fiscal year 2002 till 2023. It initially explains the proxies used for f...
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| Format: | Thesis |
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AUC Knowledge Fountain
2024
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| _version_ | 1867613423291858944 |
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| access_status_str | Open Access |
| author | Zahran, Nariman |
| author_browse | Zahran, Nariman |
| author_facet | Zahran, Nariman |
| author_sort | Zahran, Nariman |
| collection | Thesis |
| description | This thesis highlights the importance of fiscal administration relative to fiscal policies. It presents a broad view of the developments in both fields and tests their effects on real revenues from consumption tax in Egypt from fiscal year 2002 till 2023. It initially explains the proxies used for fiscal administration: the size of the tax base and the collection lag. The major fiscal policy change in Egypt was shifting from sales tax to Value-Added Tax (VAT) during fiscal year 2016/17. The effects of fiscal administration and fiscal policy on real tax revenues will be assessed using the Autoregressive Distributed Lag (ARDL) model for 22 years. |
| format | Thesis |
| id | oai:fount.aucegypt.edu:etds-3328 |
| institution | American University in Cairo (Egypt) |
| last_indexed | 2026-06-10T12:35:54.296Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from AUC Knowledge Fountain — bepress |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | AUC Knowledge Fountain |
| publisherStr | AUC Knowledge Fountain |
| record_format | dspace |
| source_str | AUC Knowledge Fountain — bepress |
| spelling | oai:fount.aucegypt.edu:etds-3328 Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt Zahran, Nariman This thesis highlights the importance of fiscal administration relative to fiscal policies. It presents a broad view of the developments in both fields and tests their effects on real revenues from consumption tax in Egypt from fiscal year 2002 till 2023. It initially explains the proxies used for fiscal administration: the size of the tax base and the collection lag. The major fiscal policy change in Egypt was shifting from sales tax to Value-Added Tax (VAT) during fiscal year 2016/17. The effects of fiscal administration and fiscal policy on real tax revenues will be assessed using the Autoregressive Distributed Lag (ARDL) model for 22 years. 2024-02-08T08:00:00Z thesis application/pdf https://fount.aucegypt.edu/etds/2286 https://fount.aucegypt.edu/context/etds/article/3328/viewcontent/auto_convert.pdf Theses and Dissertations AUC Knowledge Fountain Fiscal policy fiscal administration consumption tax in Egypt collection lag tax base VAT Macroeconomics |
| spellingShingle | Fiscal policy fiscal administration consumption tax in Egypt collection lag tax base VAT Macroeconomics Zahran, Nariman Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title | Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title_full | Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title_fullStr | Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title_full_unstemmed | Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title_short | Fiscal Administration Versus Fiscal Policy: An Investigation into the Determinants of the Real Tax Revenues from Consumption Tax in Egypt |
| title_sort | fiscal administration versus fiscal policy an investigation into the determinants of the real tax revenues from consumption tax in egypt |
| topic | Fiscal policy fiscal administration consumption tax in Egypt collection lag tax base VAT Macroeconomics |
| url | https://fount.aucegypt.edu/etds/2286 https://fount.aucegypt.edu/context/etds/article/3328/viewcontent/auto_convert.pdf |
| work_keys_str_mv | AT zahrannariman fiscaladministrationversusfiscalpolicyaninvestigationintothedeterminantsoftherealtaxrevenuesfromconsumptiontaxinegypt |