2007-11-132007-02-022007-11-132005http://hdl.handle.net/10625/26742This report is part of a larger project “Developing a tax system for Micro and Small Enterprises in Egypt.” A field survey indicated that previous limits for revenue from trade activities is not practical. Accordingly, the new recommended range is between L.E. 150,000 and 500,000. The current system for collecting tax from enterprises implies 6 processes, takes 15 days minimum, and requires 7 employees for each branch office. This paper provides a breakdown and comparison tables for tax reform by sample professions (barber shops, cafes, medical doctors, carpenters) with a sample application form for applying lump sum tax to micro‐enterprises.1 digital fileenSMALL AND MEDIUM ENTERPRISESPATENTSTAX SYSTEMSPOLICY MAKINGEGYPTMETHODOLOGYMICROENTERPRISESTAX REFORMMIDDLE EASTIDRC Final Report