{"id":19667,"date":"1998-11-02T09:36:00","date_gmt":"1998-11-02T09:36:00","guid":{"rendered":"https:\/\/eces.org.eg\/?p=19667"},"modified":"2023-10-24T08:21:15","modified_gmt":"2023-10-24T08:21:15","slug":"tax-administration-and-transaction-costs-in-egypt","status":"publish","type":"post","link":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/","title":{"rendered":"Tax Administration and Transaction Costs in Egypt"},"content":{"rendered":"\n<p><strong>Abstract:<\/strong><\/p>\n\n\n\n<p>This paper analyzes two problems with tax administration in Egypt: tax evasion and taxpayers\u2019 high transaction costs in tax payment. The paper evaluates the magnitude of each problem in a comparative cross-country context. Empirical analysis suggests that tax evasion in Egypt is consistent, to a great extent, with the country\u2019s economic and institutional conditions. Correspondingly, tax obstacles to private business, again similar to other countries, are ranked as the primary obstacle to doing business in Egypt. The paper then examines the tax payment \u2018contract,\u2019 or relationship between taxpayers and the tax authority in Egypt, and discusses three weaknesses in this relationship: the importance of private information, moral hazard and adverse selection. A critical element in tax administration reform in Egypt must focus on eliminating these weaknesses.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abstract: This paper analyzes two problems with tax administration in Egypt: tax evasion and taxpayers\u2019 high transaction costs in tax payment. The paper evaluates the magnitude of each problem in a comparative cross-country context. Empirical analysis suggests that tax evasion in Egypt is consistent, to a great extent, with the country\u2019s economic and institutional conditions. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":29940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-19667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-working-papers"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Administration and Transaction Costs in Egypt - ECES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Administration and Transaction Costs in Egypt - ECES\" \/>\n<meta property=\"og:description\" content=\"Abstract: This paper analyzes two problems with tax administration in Egypt: tax evasion and taxpayers\u2019 high transaction costs in tax payment. The paper evaluates the magnitude of each problem in a comparative cross-country context. Empirical analysis suggests that tax evasion in Egypt is consistent, to a great extent, with the country\u2019s economic and institutional conditions. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\" \/>\n<meta property=\"og:site_name\" content=\"ECES\" \/>\n<meta property=\"article:published_time\" content=\"1998-11-02T09:36:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-24T08:21:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eces.org.eg\/wp-content\/uploads\/1998\/11\/W-P-33-En-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1806\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin-eces-staging\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin-eces-staging\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\"},\"author\":{\"name\":\"admin-eces-staging\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135\"},\"headline\":\"Tax Administration and Transaction Costs in Egypt\",\"datePublished\":\"1998-11-02T09:36:00+00:00\",\"dateModified\":\"2023-10-24T08:21:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\"},\"wordCount\":135,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/eces.org.eg\/#organization\"},\"articleSection\":[\"Working Papers\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\",\"url\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\",\"name\":\"Tax Administration and Transaction Costs in Egypt - ECES\",\"isPartOf\":{\"@id\":\"https:\/\/eces.org.eg\/#website\"},\"datePublished\":\"1998-11-02T09:36:00+00:00\",\"dateModified\":\"2023-10-24T08:21:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eces.org.eg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Administration and Transaction Costs in Egypt\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eces.org.eg\/#website\",\"url\":\"https:\/\/eces.org.eg\/\",\"name\":\"ECES\",\"description\":\"The Egyptian Center For Economic Studies\",\"publisher\":{\"@id\":\"https:\/\/eces.org.eg\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eces.org.eg\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/eces.org.eg\/#organization\",\"name\":\"ECES\",\"url\":\"https:\/\/eces.org.eg\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png\",\"contentUrl\":\"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png\",\"width\":1794,\"height\":324,\"caption\":\"ECES\"},\"image\":{\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135\",\"name\":\"admin-eces-staging\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eces.org.eg\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g\",\"caption\":\"admin-eces-staging\"},\"sameAs\":[\"https:\/\/eces.org.eg\"],\"url\":\"https:\/\/eces.org.eg\/en\/author\/admin-eces-staging\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Administration and Transaction Costs in Egypt - ECES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/","og_locale":"en_US","og_type":"article","og_title":"Tax Administration and Transaction Costs in Egypt - ECES","og_description":"Abstract: This paper analyzes two problems with tax administration in Egypt: tax evasion and taxpayers\u2019 high transaction costs in tax payment. The paper evaluates the magnitude of each problem in a comparative cross-country context. Empirical analysis suggests that tax evasion in Egypt is consistent, to a great extent, with the country\u2019s economic and institutional conditions. [&hellip;]","og_url":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/","og_site_name":"ECES","article_published_time":"1998-11-02T09:36:00+00:00","article_modified_time":"2023-10-24T08:21:15+00:00","og_image":[{"width":1806,"height":2560,"url":"https:\/\/eces.org.eg\/wp-content\/uploads\/1998\/11\/W-P-33-En-1-scaled.jpg","type":"image\/jpeg"}],"author":"admin-eces-staging","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin-eces-staging","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#article","isPartOf":{"@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/"},"author":{"name":"admin-eces-staging","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135"},"headline":"Tax Administration and Transaction Costs in Egypt","datePublished":"1998-11-02T09:36:00+00:00","dateModified":"2023-10-24T08:21:15+00:00","mainEntityOfPage":{"@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/"},"wordCount":135,"commentCount":0,"publisher":{"@id":"https:\/\/eces.org.eg\/#organization"},"articleSection":["Working Papers"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/","url":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/","name":"Tax Administration and Transaction Costs in Egypt - ECES","isPartOf":{"@id":"https:\/\/eces.org.eg\/#website"},"datePublished":"1998-11-02T09:36:00+00:00","dateModified":"2023-10-24T08:21:15+00:00","breadcrumb":{"@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eces.org.eg\/en\/tax-administration-and-transaction-costs-in-egypt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eces.org.eg\/"},{"@type":"ListItem","position":2,"name":"Tax Administration and Transaction Costs in Egypt"}]},{"@type":"WebSite","@id":"https:\/\/eces.org.eg\/#website","url":"https:\/\/eces.org.eg\/","name":"ECES","description":"The Egyptian Center For Economic Studies","publisher":{"@id":"https:\/\/eces.org.eg\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eces.org.eg\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/eces.org.eg\/#organization","name":"ECES","url":"https:\/\/eces.org.eg\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/","url":"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png","contentUrl":"https:\/\/eces.org.eg\/wp-content\/uploads\/2022\/12\/eces-logo-blue-text-beside.png","width":1794,"height":324,"caption":"ECES"},"image":{"@id":"https:\/\/eces.org.eg\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/7981d9621302fef3e6e0a1f65d658135","name":"admin-eces-staging","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eces.org.eg\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/53bfa8ab3f374bc6d5f1b8efd03ab8a47e7162e412c1b93b788f5fe73e2927fd?s=96&d=mm&r=g","caption":"admin-eces-staging"},"sameAs":["https:\/\/eces.org.eg"],"url":"https:\/\/eces.org.eg\/en\/author\/admin-eces-staging\/"}]}},"_links":{"self":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/19667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/comments?post=19667"}],"version-history":[{"count":4,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/19667\/revisions"}],"predecessor-version":[{"id":29943,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/posts\/19667\/revisions\/29943"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/media\/29940"}],"wp:attachment":[{"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/media?parent=19667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/categories?post=19667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eces.org.eg\/en\/wp-json\/wp\/v2\/tags?post=19667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}