Macroenonomic effect of corporate income tax on investments by banks

This article discusses, from an economic perspective and with direct regard to the Egyptian experience, the effects of corporate income tax on bank investments and organization. After having highlighted the general Egyptian tax policy framework, the article addresses the relationship between bank activities and corporate income tax. As a result, a theoretical model of bank investments and the impact thereon of corporate income tax is presented, tested, based on empirical data, and analysed on a macroeconomic level. Conclusions and recommendations are presented.