Report of Mr. Fady Khalil on his participation in the roundtable on “The Philosophy of Tax Policy and Social Justice in Egypt”
On October 17, 2020, Mr. Fady Khalil, ECFA member, participated in a roundtable organized by the National Council for Human Rights to discuss the topic “The Philosophy of Tax Policy and Social Justice in Egypt”.
The roundtable presented the main features of the current tax system in Egypt, with indications of social justice (tax exemptions) in it, and comparing it with a number of previous tax systems in Egypt. It emphasized that tax justice is an ongoing process linked to political and societal development in the state, and requires the citizens’ ability to pay the tax, sense its benefits, and his high potential as a taxpayer before the various state agencies, without causing prejudice to the required balance between the national interests of the state and basic human rights.
The attendees also approved the concept of the right to life as a governing principle for the tax that must be stipulated in legislation with clear rules, without elaborating on the content and interpretation of these rules so as not to harm taxpayers. It was agreed that the government is responsible for clearly defining ways of tax disputes appeal, and for tax dispute procedures to be reasonable and specific, taking into consideration that the right to litigation is the last line of defense that taxpayers should not resort to.
The roundtable stressed the importance of solving the problems of implementing tax legislation, clearly identifying the various obstacles, monitoring the public expenditure process, and implementing all that is necessary to complete the structuring and implementation of the “program and performance budgeting” mechanism in Egypt in the best way to complete the monitoring and follow-up of all aspects of the state’s revenues and expenditures, with transparency and accuracy.