This thesis highlights the importance of fiscal administration relative to fiscal policies. It presents a broad view of the developments in both fields and tests their effects on real revenues from consumption tax in Egypt from fiscal year 2002 till 2023. It initially explains the proxies used for fiscal administration: the size of the tax base and the collection lag. The major fiscal policy change in Egypt was shifting from sales tax to Value-Added Tax (VAT) during fiscal year 2016/17. The effects of fiscal administration and fiscal policy on real tax revenues will be assessed using the Autoregressive Distributed Lag (ARDL) model for 22 years.


School of Business


Economics Department

Degree Name

MA in Economics

Graduation Date

Winter 2-8-2024

Submission Date


First Advisor

Dr. Dina Abdelfattah

Second Advisor

Dr. Ahmed Abou-Zeid

Committee Member 1

Dr. Mina Ayad

Committee Member 2

Dr. Noha Omar


44 p.

Document Type

Master's Thesis

Institutional Review Board (IRB) Approval

Not necessary for this item