A Proposed framework for introducing mechanisms for the Egyptian tax system to encourage and develop investment in green architecture

Abstract

This study aim to develop a proposed framework for the Egyptian tax system to encourage investment in green architecture and the development the current ones, considering that any tax system is not based on the principle of collection tax only in order to cover the public expenditure of the state in which the system is located. So its social, environmental and non-environmental impact on the Egyptian tax system has not stopped to play its role in the environment, as it does not include any mechanisms that help to reduce environmental pollutants and the continuous waste of natural resources, which the green architecture contributes to achieve directly and indirectly through its principles, as well as what could achieve from comfort, vitality of environmental, and mental health in the Egyptian housing which reflect positive effects on the Egyptian man in his daily life, and then on the overall development, as the human being is one of its main pillars. However, the Egyptian tax system was free of any mechanisms that encourage investment in green architecture and the development of the contents thereof, due its limits. Therefore, the study focused on the concept of the tax system, the elements of the good tax system, the concept of green architecture, the most important principles and the most important examples of green architecture , and then ended with the development of a proposed framework for mechanisms within the tax system, which will contribute to the encouragement and development of investment in green architecture, and motivate the public that accompanies the Egyptian tax system in the performance of its environmental role.