تصفح Finance & Economics حسب المؤلف "Tran-Nam, Binh"
-
The simplified tax regime for micro and small enterprises in Egypt: An analysis of the theoretical and implementation issues
Abdellatif, Mahmoud M; Tran-Nam, Binh; Ramdani, Boumediene ( Informit , 2021 , Article)Unlike previous studies focusing on the tax regimes of small and medium enterprises ('SMEs'), this article examines and analyses simplified tax regimes for micro, small and medium enterprises ('MSMEs'). Very recently, a ... -
Tax Policy Debate Over Tax Incentives in Developing Countries: the Case of Egypt
Abdellatif, Mahmoud M.; Tran-Nam, Binh ( School of Taxation and Business Law (Atax), UNSW Business School, UNSW Australia , 2016 , Article)Tax policy is normally formulated and implemented during politically stable periods. The collapse of the Soviet Union and Eastern bloc countries in the early 1990s have allowed researchers to study tax policy reform in ... -
The Tax Treatment of Small and Medium Enterprises in Developed and Developing Countries: A comparative Analysis of Australia and Egypt
Abdellaif, Mahmoud; Tran-Nam, Binh (2022 , Article)Many countries design specific tax measures for taxing small and medium enterprises (SMEs) as SMEs play an important role in creating jobs and promoting economic growth. These specific tax rules for SMEs broadly aim to ...