أثر ضريبة الدمغة على تعاملات البورصة على قرارات المستثمرين "دراسة تطبيقية" | ||
| المجلة العلمية لقطاع کليات التجارة بجامعة الأزهر | ||
| Editorial, Volume 21, Issue 1, January 2019, Pages 731-764 PDF (410.45 K) | ||
| DOI: 10.21608/jsfc.2019.244563 | ||
| Author | ||
| حسن سيد عويس* | ||
| کلية التجارة بنات بأسيوط - جامعة الأزهر - طريق النصر - أمام قاعة المؤتمرات - مدينة نصر - القاهرة الرقم البريدي / 11751 | ||
| Abstract | ||
| The study aimed at studying the impact of the imposition of stamp duty on investment in the Egyptian stock exchange, which was gradually improved after the liberalization of the exchange rate in November 2016 the state imposed a stamp tax on the transactions of the Egyptian stock exchange on both sellers and buyers regardless of profit or loss resulting from that Many investors have left the stock exchange in the past two years and the market capital has fallen to 600 million pounds, and the value of transactions has fallen to 200 million pounds. The study used both the in-depth and introspective approach, where it relied on the introspection approach in reviewing the literature of the accounting thought related to the stamp tax on the transactions of the Egyptian stock exchange and its impact on the decisions of its investors, which the Arab Library has not had any studies on this subject, The study also used the introspective approach in knowledge of the trends and opinions of investors daily on the Egyptian stock exchange, and the study was based on a sample of 338 investors in the Egyptian stock exchange through the two assumptions of the study, which showed that there is a statistically significant relationship between the imposition of the stamp tax and the departure of investors The study also showed that there is a statistically significant relationship between stamp duty and return on investment in the stock exchange, and most investors confirmed their desire to return to investment in the Egyptian stock exchange if the stamp tax on stock exchange transactions is abolished. The study recommended the need to abolish stamp duty on stock exchange transactions and put a set of tax incentives to encourage investment the Egyptian stock exchange, This study is an addition to the Arab Library to help solve the problem of the collapse of the Egyptian stock exchange. | ||
| Keywords | ||
| Stamp tax; stock exchange investors; portfolio securities | ||
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