(427) L'impot d'education -proposition a commenter ضريبة التعليم - اقتراح للتعليق
This study addresses the concept of an "Education Tax" as a fiscal instrument that can be utilized to support economic and social development within the framework of the evolving functions of taxation systems. Traditionally, taxation was viewed merely as a mechanism for generating public r...
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2024
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| On-line přístup: | http://repository.inp.edu.eg//handle/123456789/5751 |
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| author | El-Sayed, Atef |
| author_facet | El-Sayed, Atef |
| author_sort | El-Sayed, Atef |
| collection | DSpace |
| description | This study addresses the concept of an "Education Tax" as a fiscal instrument that can be utilized to support economic and social development within the framework of the evolving functions of taxation systems. Traditionally, taxation was viewed merely as a mechanism for generating public revenues for the state treasury without direct economic objectives. However, in modern economic thought, taxation has increasingly become an effective tool through which governments can influence economic activities and guide development processes. Based on this perspective, the study proposes an educational tax framework intended to address several economic and social challenges associated with development, particularly in developing countries. The research adopted an analytical approach focusing on the economic role of taxation policies and their capacity to influence individual behavior and economic activities. It examined the effectiveness and limitations of fiscal instruments through an analysis of the relationship between tax burdens and taxpayers' responses while considering economic, psychological, and social determinants affecting individuals’ reactions toward taxation systems. The study emphasized that the economic impact of taxation depends not only on the magnitude of the financial burden imposed but also on broader psychological, historical, and social factors that shape public acceptance of taxation. Furthermore, the study demonstrates that the effectiveness of tax policy depends significantly on individuals’ willingness to contribute to public obligations. Excessive taxation may generate undesirable outcomes such as tax evasion and inefficient allocation of human and economic resources. Consequently, the research stresses the importance of establishing an optimal level of taxation that achieves development objectives while preserving economic and social stability. The findings suggest that the proposed education tax may serve as an effective mechanism for financing education and strengthening human capital development, provided that it is designed according to balanced economic and social principles that reflect the characteristics and conditions of the society in which it is implemented. |
| format | Book |
| id | ir-123456789-5751 |
| institution | My University |
| publishDate | 2024 |
| publisher | INP |
| record_format | dspace |
| spelling | ir-123456789-57512026-06-29T08:11:56Z (427) L'impot d'education -proposition a commenter ضريبة التعليم - اقتراح للتعليق El-Sayed, Atef This study addresses the concept of an "Education Tax" as a fiscal instrument that can be utilized to support economic and social development within the framework of the evolving functions of taxation systems. Traditionally, taxation was viewed merely as a mechanism for generating public revenues for the state treasury without direct economic objectives. However, in modern economic thought, taxation has increasingly become an effective tool through which governments can influence economic activities and guide development processes. Based on this perspective, the study proposes an educational tax framework intended to address several economic and social challenges associated with development, particularly in developing countries. The research adopted an analytical approach focusing on the economic role of taxation policies and their capacity to influence individual behavior and economic activities. It examined the effectiveness and limitations of fiscal instruments through an analysis of the relationship between tax burdens and taxpayers' responses while considering economic, psychological, and social determinants affecting individuals’ reactions toward taxation systems. The study emphasized that the economic impact of taxation depends not only on the magnitude of the financial burden imposed but also on broader psychological, historical, and social factors that shape public acceptance of taxation. Furthermore, the study demonstrates that the effectiveness of tax policy depends significantly on individuals’ willingness to contribute to public obligations. Excessive taxation may generate undesirable outcomes such as tax evasion and inefficient allocation of human and economic resources. Consequently, the research stresses the importance of establishing an optimal level of taxation that achieves development objectives while preserving economic and social stability. The findings suggest that the proposed education tax may serve as an effective mechanism for financing education and strengthening human capital development, provided that it is designed according to balanced economic and social principles that reflect the characteristics and conditions of the society in which it is implemented. تتناول هذه الدراسة موضوع "ضريبة التعليم" باعتبارها أداة مالية يمكن توظيفها لدعم عملية التنمية الاقتصادية والاجتماعية، وذلك في إطار التطور الحديث لوظائف النظام الضريبي. فبعد أن كانت الضرائب في مفهومها التقليدي مجرد وسيلة لتوفير الإيرادات العامة لخزانة الدولة دون أهداف اقتصادية مباشرة، أصبحت تمثل في الفكر الاقتصادي الحديث وسيلة فعالة للتدخل في النشاط الاقتصادي وتوجيهه نحو تحقيق أهداف التنمية. وانطلاقاً من هذا التحول، تحاول الدراسة تقديم تصور مقترح لضريبة تعليمية يمكن أن تسهم في مواجهة بعض المشكلات الاقتصادية والاجتماعية المرتبطة بالتنمية في الدول النامية. اعتمدت الدراسة على منهج تحليلي يركز على دراسة الدور الاقتصادي للسياسة الضريبية ومدى قدرتها على التأثير في سلوك الأفراد والأنشطة الاقتصادية. كما ناقشت حدود فعالية الأدوات الضريبية من خلال تحليل العلاقة بين الأعباء الضريبية وردود أفعال المكلفين بالضريبة، مع الأخذ في الاعتبار العوامل الاقتصادية والنفسية والاجتماعية التي تؤثر في استجابة الأفراد للنظام الضريبي. وأوضحت الدراسة أن التأثير الاقتصادي للضريبة لا يرتبط فقط بحجم العبء المالي المفروض، وإنما يتأثر أيضاً بالعوامل النفسية والتاريخية والاجتماعية المرتبطة بتقبل المجتمع للنظام الضريبي. وتشير الدراسة إلى أن فعالية السياسة الضريبية ترتبط بمدى استعداد الأفراد للمساهمة في تحمل الأعباء العامة، وأن فرض ضرائب مرتفعة بصورة مفرطة قد يؤدي إلى آثار سلبية تتمثل في التهرب الضريبي أو اختلال توزيع الموارد البشرية والاقتصادية. لذلك تؤكد الدراسة ضرورة تحقيق مستوى أمثل للضريبة يوازن بين تحقيق أهداف التنمية الاقتصادية والمحافظة على الاستقرار الاقتصادي والاجتماعي. وتخلص الدراسة إلى أن الضريبة التعليمية المقترحة يمكن أن تمثل أداة داعمة لتمويل التعليم وتنمية الموارد البشرية، شريطة أن تُصاغ وفق أسس اقتصادية واجتماعية متوازنة تراعي طبيعة المجتمع وخصائصه الاقتصادية. 2024-12-26T10:26:14Z 2024-12-26T10:26:14Z 1964-04 Book http://repository.inp.edu.eg//handle/123456789/5751 سلسلة مذكرات خارجية رقم (427); application/pdf INP |
| spellingShingle | El-Sayed, Atef (427) L'impot d'education -proposition a commenter ضريبة التعليم - اقتراح للتعليق |
| title | (427) L'impot d'education -proposition a commenter
ضريبة التعليم - اقتراح للتعليق |
| title_full | (427) L'impot d'education -proposition a commenter
ضريبة التعليم - اقتراح للتعليق |
| title_fullStr | (427) L'impot d'education -proposition a commenter
ضريبة التعليم - اقتراح للتعليق |
| title_full_unstemmed | (427) L'impot d'education -proposition a commenter
ضريبة التعليم - اقتراح للتعليق |
| title_short | (427) L'impot d'education -proposition a commenter
ضريبة التعليم - اقتراح للتعليق |
| title_sort | 427 l impot d education proposition a commenter ضريبة التعليم اقتراح للتعليق |
| url | http://repository.inp.edu.eg//handle/123456789/5751 |
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