A proposed model of tax accounting to stimulate development finance B.O.T system

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

An insider in the field of economic knowledge finds that investing in state infrastructure projects is one of the basic requirements that must be met to achieve sustained, accelerated and sustainable economic growth. If available on the other hand - this has led those countries, both developed and developing, to consider alternative ways of providing funding for such investments. In private and in the financing of development projects, infrastructure and modernization of public facilities, which on the basis of the development of the framework of its strategic plan for economic and social development until the year 2020 prepared by the Ministry of Planning and International Cooperation, where is the private sector from this point of view of the plan is the main engine of the development process.

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