Expenditures that yield these beneficial results, and these expenditures will lead to an increase in revenue directly or indirectly. If we exclude extraordinary circumstances, the government will have new resources for other reforms, for paying debts, for collecting taxes, or for other public purposes.

The government has seen that a moderate increase in the duty on imported tobacco would be a means of significantly increasing revenue without the smokers feeling it. The tobacco duties in Egypt are low compared to the duties imposed by other countries. Therefore, the duties were increased to 25 piasters per kilogram from the beginning of the year, having been 20 piasters. An increase of about £E 400,000 is expected from this source, if we divide it by last year's revenue. However, it is not wise to wait for this increase to be fully realized due to the possibility of a decrease in consumption.

The financial results in the near future will show whether there is a need to impose new taxes and what form they will take. The government will work to ensure that all expenses are paid from ordinary revenues on the one hand, and to make the public bear new taxes on the other. In any case, it should not be forgotten that new expenditures cannot be incurred without imposing new taxes equal to them to cover those expenditures.

In addition to the issue of increasing taxes in Egypt, there are contradictions and inequalities that are amenable to reform and adjustment. These defects will be addressed by progressive taxation and the taxation of private property. These can be reformed by imposing taxes on inheritances, similar to those imposed in other countries. This matter is currently under consideration.

The revenue from date palms has often been considered an anomalous tax that should be abolished. However, it appears that what is necessary is to replace or modify this tax rather than abolish it, because its abolition would not lead to complete equality between date palm owners and others. Furthermore, it would reduce government revenue by about £E 130,000. The obstacles that prevent any such reform are that the date palm owner may not be the landowner. If this situation can be rectified, a system for taxing date palms could be established that would be closer to justice, if not entirely abolished.

As for ordinary expenditures, significant amounts cannot be reduced without causing a rational disruption that would improve the efficiency of the administrative system. This statement also applies to some expenditures related to new projects, such as the expenses necessary for the reconstruction of buildings.