TAX REFORM POLICIES AND INSTITUTIONAL REFORM MEASURES OF THE TAX SYSTEM IN THE CONTEXT OF DIGITAL TRANSFORMATION | ||||
| Journal of Environmental Studies and Sustainable Development | ||||
| Volume 2, Issue 2, June 2025 | ||||
| Document Type: Researches | ||||
| DOI: 10.21608/jesasd.2025.381655.1007 | ||||
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| Authors | ||||
Mohamed A.M. Al-Adal  1; Kamal A. Ahmad2; Ayman A. Abdelghaffar3
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| 1Dept. Admin., Legal, and Environ. Econ. Sci., Inst. Environ. Stud., Arish Univ., Egypt. | ||||
| 2Dept. Edu. Manag. and Comparative Edu., Fac. Edu., Arish Univ., Egypt. | ||||
| 3Dept. Econ. and Financial Legislation, Fac. Law, Aswan Univ., Egypt. | ||||
| Abstract | ||||
| Arab countries, including Egypt, face complex economic and administrative challenges that hinder the effective implementation of tax reform programs. Among the most pressing challenges are the widespread informal economy, sluggish economic growth, and high unemployment rates. In response, Egypt has undertaken a comprehensive package of tax reforms aimed at diversifying revenue sources, broadening the tax base, achieving tax justice, and enhancing tax administration, while also stimulating investment and supporting employment. Particular attention has been given to institutional reform within the context of digital transformation. The Egyptian Tax Authority has worked to improve service efficiency and promote voluntary compliance by developing four key pillars of reform: taxpayers, human resources, technology, and tax risk management. These efforts have been accompanied by the implementation of digital mechanisms such as electronic filing, digital payments, updated tax accounting systems, and the use of legal and technological tools to combat tax evasion. The study concludes with a set of recommendations to strengthen the role of tax reform in achieving sustainable development. Chief among these are accelerating the digitalization of tax procedures, expanding the tax base by integrating the informal economy, promoting financial inclusion, and reforming tax legislation to ensure legal consistency and stability amid rapid economic and digital transformations. | ||||
| Keywords | ||||
| Tax Reform; Digital Transformation; Tax Justice; Tax Governance; Tax Legislation | ||||
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