الضرائب في الفكر الاقتصادي وعلاقتها بالرفاهة الاقتصادية "مع إشارة خاصة للواقع الضريبي في مصر

Abstract

The study targets a very important topic, where the state is entrusted with achieving social justice by reducing the disparity between the incomes of individuals through taxation and payment of remittances and transfers. The state also has the duty to create suitable conditions for the living of its members, leading to social stability and social wellbeing. The current state of intense and full-scale competition was supposed to optimize the use of resources and the optimal distribution of production. However, the facts proved to be a hypothetical situation that would be difficult to achieve in practice. Therefore, the role of the state in economic activity was necessary to achieve full employment and redistribution of national income. Tax systems seek to achieve justice in the distribution of national income as well as to achieve financial and economic goals. Tax systems also struggle to achieve the highest possible level of economic wellbeing for members of society through a strategic vision. II: Study problem: The problem of the study is the following question: Are taxes in economic thought relevant to economic wellbeing? There are several sub-questions that can arise from this question. The tax systems in modern thought are working towards achieving the economic and social goals besides the financial goals. Has the Egyptian tax system achieved these goals? Has fiscal policy succeeded in achieving social justice in Egypt? Is there a strategy to achieve the economic wellbeing of members of Egyptian society? III: Significance of the Study: The theory of economic wellbeing is new in research field in Egypt. Therefore, it is important to address the link between economic wellbeing and the local product, which is affected by the prevailing tax system and is by economic wellbeing taking into