University of Benghazi

Faculty of IT
Software Engineering Department

Engineering ‫االقتصاد‬
Economics ‫الهندسي‬
Course Instructor
MOHAMED ELORFI
PART 4

Taxes
‫الضرائب‬
 ‫ا‪,,‬لضريبة‪Tax‬‬

‫تع‪$‬د الضرائ‪$‬ب أح‪$‬د الموارد الهام‪$‬ة لتموي‪$‬ل الموازن‪$‬ة العام‪$‬ة للدول‪$‬ة ‪ ،‬ومظه‪$‬ر م‪$‬ن‬
‫مظاه‪$‬ر س‪$‬يادتها‪ ،‬وه‪$‬ى م‪$‬ن االختص‪$‬اصات الت‪$‬ي تنفرد به‪$‬ا الدول‪$‬ة‪ ،‬وينت‪$‬ج ع‪$‬ن هذا م‪$‬ن‬
‫ناحي‪$‬ة أ‪$‬ن الضريب‪$‬ة تفرض بإرادة الدول‪$‬ة ‪ ،‬وم‪$‬ن ناحي‪$‬ة ثاني‪$‬ة أ‪$‬ن الدول‪$‬ة تس‪$‬تعمل‬
‫س‪$‬لطاتها القاهرة لتحص‪$‬يلها ‪ ،‬ويت‪$‬م دف‪$‬ع الضريب‪$‬ة غالبا ً دون أ‪$‬ن تضط‪$‬ر الدول‪$‬ة إل‪$‬ى‬
‫استعمال هذه السلطة ‪.‬‬

‫‪Mohamed Elorfi : Engineering Economics‬‬ ‫‪3‬‬

 ‫ا‪,,‬لضريبة‪Tax‬‬

‫الضريب‪,‬ة ه‪$‬ي مبل‪$‬غ مال‪$‬ي تتقاضاه الدول‪$‬ة م‪$‬ن األشخاص والمؤس‪$‬سات بهدف تموي‪$‬ل‬
‫نفقات الدولة‪ .‬أي بهدف تمويل كل القطاعات التي تصرف عليها الدولة مثل‪:‬‬
‫‪ ‬التعليم والصحة متمثال في المدارس والمستشفيات ورواتب عمالها‪.‬‬
‫‪ ‬الوزارات ورواتب عمالها‪.‬‬
‫‪ ‬السياسات االقتصادية كدعم سلع وقطاعات معينة‪.‬‬
‫‪ ‬الصرف على البنية التحتية كبناء الطرقات والسدود‪.‬‬
‫‪ ‬التأمين على البطالة‪.‬‬

‫‪Mohamed Elorfi : Engineering Economics‬‬ ‫‪4‬‬

 Kinds of Taxes‫ئب‬,‫لضرا‬,,‫ع ا‬,‫نوا‬,‫أ‬

Income tax‫ض ريبة ا لدخل‬

Corporate tax‫ض ريبة ا لمؤسسات‬

Property tax‫ض ريبة ا لممتلكات‬

Goods & services tax‫ض ريبة ا لسلع وا لخدمات‬

Sales tax‫ض ريبة ا لمبيع ات‬

Tariff tax‫ض ريبة ا لتع ريفة‬

Mohamed Elorfi : Engineering Economics 5
 Tax Rate‫لضريبة‬,,‫سبة ا‬,,‫ن‬

Taxes are most often levied as a percentage, called

the tax rate. ‫ا لضرائبغا لبا ي تم جبايتها ك نسبة ض ريبية‬
Effective rate:‫ا لنسبة ا لفاعلة‬
is the total tax paid divided by the total amount the
tax is paid on.‫مجموع ا لضرائبمقسوم علىا لمبلغ ا لذيدفعتعنه‬
Marginal rate:‫ا لنسبة ا لهامشية‬
is the rate paid on the next dollar of income earned.
‫قف لشرائح ا لضريبية‬
‫ا لنسبة ا لمدفوعة علىق يم ا لدخلا لتيت تجاوز س ا‬
Mohamed Elorfi : Engineering Economics 6
 Tax Rates Example
If income is taxed on a formula of:
5% from $1 up to $50,000
10% from $50,000 up to $100,000
15% over $100,000
What would a taxpayer with income of $175,000 pay?
Tax calculation:
(2,500) + (5,000) + (11,250) =
(0.05*50,000) + (0.10*50,000) + (0.15*75,000) = 18,750
Effective rate = 18,750/175,000 = 0.107 (10.7%)
Marginal rate = 15%.
Mohamed Elorfi : Engineering Economics 7
 Tax Rates Exercise

More examples to better understand the previous example

A) What would a taxpayer with income of $50,000 pay?

B) What would a taxpayer with income of $100,000 pay?

C) C) What would a taxpayer with income of $200,000 pay?

Mohamed Elorfi : Engineering Economics 8

 Tax Rates Exercise

A) What would a taxpayer with income of $50,000 pay?

Tax calculation:
(0.05*50,000) = 2,500
Effective rate = 2,500/50,000 = 0.05 (5%)

Mohamed Elorfi : Engineering Economics 9

 Tax Rates Exercise

B) What would a taxpayer with income of $100,000 pay?

Tax calculation:
(0.05*50,000) + (0.10*50,000) = 7,500
Effective rate = 7,500/100,000 = 0.075 (7.5%)

Mohamed Elorfi : Engineering Economics 10

 Tax Rates Exercise

C) What would a taxpayer with income of $200,000 pay?

Tax calculation:
(0.05*50,000) + (0.10*50,000) + (0.15*100,000) = 22,500
Effective rate = 22,500/200,000 = 0.1125 (11.25%)
Marginal rate = 15%.

Mohamed Elorfi : Engineering Economics 11

 Tax Rates Exercise
If your income is 100,000 and your effective tax rate was calculated
to be 8.50% how much tax was deducted from your income?

Effective rate = Total Tax Paid / Total Income

Total Tax = Effective rate * Total Income
Total Tax = 0.085 * 100,000 = 8,500

Mohamed Elorfi : Engineering Economics 12