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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
761

Private tomb reliefs of the late period from Lower Egypt

Montagno-Leahy, Lisa January 1988 (has links)
This study considers the relief decoration of private tombs in Lower Egypt in the period 664-332 BC. The basis for analysis is a chronologically arranged descriptive catalogue, which includes both isolated blocks in museum collections and tombs whose location is known. The present condition of the relief and its content are described in detail there. Texts are considered where they provide infotmation on provenance and dating, and hand-copies are provided. Each piece is illustrated in the plate volume. Enough of the material can be dated by textual evidence to provide a solid framework for stylistic ordering of the remainder. The resulting chronology has important implications, dividing the period into two major phases, covering the seventh and sixth centuries, and the fourth century, separated by a hiatus in production of tomb reliefs. The chronology proposed eliminates the possibility that either Greeks or Persians exercised any significant influence on Egyptian art before the very end of the period. Instead, native tradition emerges as the primary inspiration for Late Period artists. Two sources stand out. The first is the Old-Middle Kingdom tomb repertory (archaism), the second is the New Kingdom tradition carried on in the minor arts, a source largely-ignored hitherto. These were not slavishly copied, but adapted and "modernized" to suit the taste of the time. The independence and creativity of Late Period artists is emphasized. A discussion of stylistic development in light of the dating system is given, and several themes are analyzed in detail as illustrations of the larger issues raised.
762

Heka: magia, ideia e personificação. Uma análise conceitual de textos funerários do Egito Antigo / Heka: magic, idea and personification. A conceptual analysis of funerary texts of Ancient Egypt

Machado, Tamires 11 March 2019 (has links)
O objetivo dessa dissertação é a análise do conceito heka nos textos funerários do Egito Faraônico. Heka é a palavra em egípcio antigo para o que significamos como magia, essa mesma palavra pode aparecer dentro da literatura funerária representando a divindade da magia. Será realizada uma análise dos textos compostos por fórmulas mágicas e narrativas míticas utilizados em contextos funerários egípcios. O objetivo da análise é identificar o significado da palavra egípcia no contexto das fontes, compreendendo a extensão semântica do conceito de heka através do seu relacionamento com os mitos cosmogônicos. Deste modo, reconhecendo-a enquanto conceito que assimila atributos personificados dentro das narrativas. Esse estudo pretende, portanto, alcançar interpretações significativas sobre essas fontes e contribuir com a compreensão dos elementos simbólicos e cognoscíveis das narrativas míticas e dos textos funerários do Antigo Egito. / The objective of this dissertation is the analysis of the heka concept in the funerary texts of Pharaonic Egypt. Heka is the ancient Egyptian word for what we mean as magic, this same word may appear within funerary literature representing the divinity of magic. An analysis of the texts composed by magical formulas and mythical narratives used in Egyptian funerary contexts will be done. The purpose of the analysis is to identify the meaning of the Egyptian word in the context of the sources, understanding the semantic extension of the heka concept through its relationship with the cosmogonic myths. In this way, recognizing the term as a concept that assimilates personified attributes within the narratives. This study therefore intends to reach meaningful interpretations of these sources and contribute to the understanding of the symbolic and knowable elements of the mythical narratives and funerary texts of Ancient Egypt.
763

Communiquer par écrit dans l'Égypte de l'Antiquité tardive : les lettres grecques des archives de Dioscore d'Aphrodité (Égypte, VIe s. apr. J.-C.) / Written Communication in Late Antique Egypt : the Greek Letters of the Archive of Dioscorus of Aphrodite (Egypt, VI CE)

Amory, Yasmine 01 December 2018 (has links)
La thèse consiste en l’édition des lettres grecques des archives de Dioscore d’Aphrodité (Égypte, VIe s. apr. J.-C.), qui constituent le plus important ensemble papyrologique d'époque byzantine connu de nos jours. Quatre-vingt-cinq documents y sont présentés sous la forme d'une nouvelle édition – ou, dans le cas de textes inédits, d'une première édition –, qui s'accompagne d'une traduction et d'un commentaire. La mise en parallèle des textes souvent fragmentaires du corpus, dont les pièces demeurent dispersées dans les collections du monde entier suite à la découverte clandestine des archives, a en outre permis de raccorder certains fragments encore inédits à des pièces déjà répertoriées, et de contribuer ainsi à la restitution d'un texte plus complet. Au-delà de l'aspect philologique, l’apport de cette documentation est aussi bien culturel qu’historique : elle permet d’éclairer l’arrière-plan multilingue en comparant la correspondance officielle écrite en grec avec la correspondance privée des mêmes archives, qui était de préférence rédigée en copte, ainsi qu'en analysant les pratiques d'écritures de certains scribes bilingues ; elle révèle les modalités épistolaires et les usages propres à la pratique écrite de l’administration ; elle dévoile les différents problèmes, matériels ou financiers, auxquels un village de Moyenne-Égypte devait faire face dans son quotidien ; enfin, elle contribue à la connaissance des institutions administratives et des rapports entre instances centrales et locales un siècle avant la conquête arabo-musulmane de l'Égypte. / The dissertation concerns the edition and the study of the Greek letters belonging to the archive of Dioscorus of Aphrodite (Egypt, VI CE), the largest papyrological ensemble of the Byzantine age. Eighty-five documents are analyzed and highlighted by virtue of a new edition - or, when it comes to unpublished texts, of a first edition - followed by a translation and a commentary. Moreover, the study of the corpus, which is scattered across different collections around the world as a consequence of the clandestine discovery of the archive, allowed to join some unpublished fragments to some already known texts and to reconstruct, in this way, a more complete text. The contribution of this documentation is not only philological, but also cultural and historical: by comparing the official correspondence written in Greek with the private correspondence from the same archive, which was preferably written in Coptic, it helps to illuminate the multilingual background; it unfolds the modalities of epistolary exchanges and the written practices of the administration; it reveals the issues encountered by an Upper Egypt village in its daily life; finally, it contributes to the knowledge of the administrative institutions, as well as to the comprehension of the relations between central and local authorities a century before the Arab-Muslim conquest of Egypt.
764

A Alexandria dos antigos: entre a polêmica e o encantamento / The Alexandria of ancient: between controversy and enchantment

Climaco, Joana Campos 29 April 2013 (has links)
Além de Roma, nenhuma cidade no Alto Império Romano foi mais analisada, caracterizada e criticada a partir de perspectivas externas do que Alexandria no Egito. As imagens produzidas pela literatura ajudaram a elaborar a representação da cidade que a historiografia contemporânea perpetuou: uma cidade enorme, linda, rica, turbulenta e polêmica. O objetivo desta tese de doutorado é discutir as diversas representações sobre Alexandria, reforçadas e divulgadas por autores antigos entre o século I a.C. e III d.C.. Acreditamos que tais representações, associadas à grandeza e prosperidade de Alexandria que a assemelhavam à capital do Império, ilustram uma percepção da cidade como um espelho de Roma e, também, uma ameaça à sua hegemonia. Todas as ênfases nas qualidades e realizações de Alexandria por um lado, e nos seus problemas e tendência à rebelião, por outro, não eram inocentes e são indicativas de uma mentalidade que vislumbrava a cidade como um local que demandava a atenção contínua por parte dos representantes do poder romano. A intenção desta pesquisa é analisar os motivos que geraram essa dualidade nas narrativas, por meio do mapeamento das temáticas e contextos mais tratados pela tradição clássica. / Apart from Rome, no city in the early Roman Empire was more analyzed, characterized and criticized by external perspectives than Alexandria in Egypt. The images produced by the literature helped create the representation of the city that the contemporary historiography has perpetuated: an enormous, beautiful, rich, turbulent and polemic city. The aim of this doctorate thesis is to discuss the several representations about Alexandria reinforced and divulged by ancient authors between the first century BC and third century AD. We believe that theses representations associated to Alexandrias greatness and prosperity that made it similar to the capital of the Empire illustrate a perception of the city as a mirror to Rome and a threat to its hegemony. All the emphasis on Alexandrias qualities and achievements on the one hand, and on its problems and rebellious tendency on the other, were not innocent, and indicate a mentality that understood the city as a place that demanded continuous attention by the representatives of Roman power. The objective of this research is to analyze the reasons that led to this duality in the narratives by means of listing the themes and contexts mostly dealt with by the classical tradition.
765

A ascensão da Irmandade Muçulmana ao poder no Egito e seu impacto na política externa egípcia / The rise of the Muslim Brotherhood to power in Egypt and its impact on Egyptian foreign policy

Lima, José Antonio Geraldes Graziani Vieira 26 May 2015 (has links)
Por meio de dois artigos, um de revisão bibliográfica e outro de pesquisa empírica, este trabalho busca examinar os impactos para o Egito, e as repercussões para o Oriente Médio, da ascensão da Irmandade Muçulmana ao poder após a deposição de Hosni Mubarak, ditador egípcio durante três décadas. O caso do Egito é o objeto da pesquisa pois exemplifica de forma cristalina como as aberturas democráticas nos países árabe-muçulmanos representam um enorme desafio para essas sociedades. A atuação da Irmandade Muçulmana em um ambiente de liberdade era aguardada por observadores dentro e fora do Oriente Médio pois, como principal movimento adepto do chamado islã político, seu sucesso ou fracasso poderiam indicar a possibilidade de êxito na construção das democracias locais, uma vez que parece inevitável o islamismo, como sinônimo de islã político, ser o primordial beneficiário da ruína dos regimes despóticos que grassam na região. Como base para esta análise, o primeiro artigo busca, por meio de uma revisão bibliográfica da história e da ideologia da Irmandade Muçulmana, desde sua fundação, em 1928, as explicações para o comportamento do grupo após a queda de Mubarak. O segundo artigo, por sua vez, estuda a conduta da política externa do Egito e reconstrói a forma como a ditadura de Mubarak desempenhava suas relações exteriores, comparando esta com a política externa do Egito durante o governo de Mohamed Morsi, irmão muçulmano eleito presidente do país em junho de 2012. Por fim, o segundo artigo busca entender os impactos provocados pelo período de governo da Irmandade Muçulmana na política externa do Egito na fase seguinte, após a deposição de Morsi (julho de 2013), em que o país passou a ser liderado pelo marechal Abdel Fattah al-Sissi, cujas ações na seara internacional são manifestamente tomadas em oposição não apenas à Irmandade Muçulmana, mas a qualquer elemento que possa ser identificado com o islã político. / Through two articles, a literature review and an empirical analysis, this paper seeks to examine the impacts to Egypt, and the implications for the Middle East, of the rise to power of the Muslim Brotherhood after the overthrow of Hosni Mubarak, Egyptian dictator for three decades. The case of Egypt is the object of research because it exemplifies in a crystalline way how the democratic openings in the Arab-Muslim countries represent a huge challenge for these societies. The performance of the Muslim Brotherhood in a freer environment was expected by observers inside and outside the Middle East because, as the main supporter of the movement called political Islam, its success or failure could indicate the possibility of success in the construction of local democracies, since it seems inevitable that Islamism, as synonymous with political Islam, be the primary beneficiary of the ruin of the despotic regimes that are rife in the region. As a basis for this analysis, the first article seeks, through a literature review of the history and ideology of the Muslim Brotherhood, since its founding in 1928, the explanations for the behavior of the group after the fall of Mubarak. The second article, in turn, studies the conduct of foreign policy of Egypt and reconstructs how the dictatorship of Mubarak played its foreign relations, comparing this with the foreign policy of Egypt during the reign of Mohamed Morsi, muslim brother elected president of the country in June 2012. Finally, the second article seeks to understand the impacts caused by the period of government of the Muslim Brotherhood in Egypt\'s foreign policy in the next stage, after the deposition of Morsi (July 2013), in which the country was led by Marshal Abdel Fattah al-Sissi, whose actions in the international arena are clearly taken in opposition not only to the Muslim Brotherhood, but the elements which can be identified with political Islam.
766

Primavera árabe: a força da disseminação da informação pelo meio digital e sua forma de construção de sentido / Arab Spring: the strength of the dissemination of information by digital means and form of construction of meaning

Bazzan, Denise 03 November 2014 (has links)
Esta pesquisa foi desenvolvida para examinar a articulação dos recursos de linguagem e seus efeitos de sentido e compreender o seu papel na transformação social que motivou, mobilizou e legitimou a Revolução Egípcia de 2011, um evento social do movimento popular Primavera Árabe, promovido na página do site de rede social Facebook denominado We Are All Khaled Said. Para isto, valemo-nos da abordagem metodológica da Teoria Social do Discurso, uma vertente da Análise de Discurso Crítica, desenvolvida por Norman Fairclough, que possibilitou o mapeamento da organização dos enunciados escolhidos ao corpus desta análise. / This research was conducted to examine the articulation of language features and their effects of meaning and understand their role in social transformation that motivated, mobilized and legitimized the Egyptian Revolution of 2011, a social event of the popular Arab Spring movement, promoted on the page social networking site Facebook called We Are All Khaled Said. For this, we used of the methodological approach of Social Discourse Theory, a branch of Critical Discourse Analysis, developed by Norman Fairclough, which enabled the mapping of the organization of the corpus utterances chosen this analysis.
767

Construtos de gênero no Egito Ptolomaico: uma proposta de leitura das cartas gregas e demóticas / Constructs of gender in Ptolemaic Egypt: a reading proposal of Greek and demotic letters

Silva, Thais Rocha da 04 November 2013 (has links)
Parte significativa da historiografia sobre o Egito antigo ainda tem usado os termos gênero e mulheres como sinônimos. O estudo das cartas gregas e demóticas foi feito em grande parte com foco nas análises formais dos textos e na filologia. São raros os estudos de epistolografia que privilegiam o aspecto relacional e social das fontes. Se, por um lado, os autores interessados no gênero no Egito usam as cartas como um documento que pode dar acesso às mulheres, a historiografia sobre essas cartas parece negligenciar as mulheres e o gênero como temas relevantes. No período ptolomaico, as relações entre homens e mulheres foram constituídas por processos intrínsecos e específicos que operavam diferentes categorias de gênero simultaneamente, combinando uma multiplicidade de tradições e valores, muito além de nossas percepções do que é masculino e feminino, ou grego e egípcio. A proposta da dissertação é analisar a historiografia sobre gênero no Egito ptolomaico e como ela se apropriou de determinados grupos de papiros, em especial as cartas. A discussão sobre os estudos de gênero com base na epistolografia grega e demótica do Egito ptolomaico articula diferentes disciplinas que expõe os enquadramentos teóricos enviesados de leitura das cartas. / A significant part of the historiography on ancient Egypt has used the terms gender and women synonymously. The study of Greek and demotic letters focused mainly on formal textual analysis and philology, disregarding the understanding that letters are relational sources.. Studies of epistolography rarely emphasize the relational and social aspects of sources. If, on one hand, authors interested in gender in Egypt use letters as documents that can give access to the understanding about women in the period, the historiography of these letters appears to neglect women and gender issues as relevant. In the Ptolemaic period, relations between men and women were constituted by intrinsic and specific processes that operated different gender categories simultaneously, combining a multiplicity of traditions and values, far beyond our perceptions of what is masculine and feminine, or is Greek and Egyptian. The purpose of the dissertation is to analyze the historiography of gender in Ptolemaic Egypt and how it has appropriated certain groups of papyri, especially the letters. The discussion about gender studies based on Greek and demotic epistolography of Ptolemaic Egypt articulates different disciplines which exposes the biased theoretical frameworks imposed to the interpretation of letters.
768

Os escribas e a cultura mnemônica: status e intermediação de práticas culturais no reino médio egípcio / The scribes and the mnemonic culture: status and intermediation of social practices in the Middle Kingdom Egypt

Ramos, Érika Rodrigues de Maynart 27 April 2018 (has links)
Durante o Reino Médio (c. 2040 1650 a.C), os escribas se autorreferenciaram como um grupo que não servia apenas aos interesses administrativos, mas também à demanda por um meio culto e educado da sociedade. Através deles, circulariam a propaganda real e doutrinação peculiares ao programa cultural daquele período para garantir a lealdade aos faraós. Entretanto, esse foi só mais um dos muitos aspectos e usos da literatura naquele contexto. O enaltecimento da realeza foi combinado ao caráter moralizador e à autorreferência do ofício dos escribas que compuseram os textos exortativos. Conhecidos como instruções, os textos literários em questão traziam referências da cultura oral egípcia que afirmava valores considerados positivos para a vida em sociedade e para o bom desenvolvimento do indivíduo. Mas também tratavam das tensões vividas em questões políticas e socioculturais. A escritura dos textos disseminou na memória cultural da sociedade egípcia referenciais identitários dos escribas que foram transmitidos através de gerações. A articulação entre manutenção das tradições da sociedade e a disseminação dos novos ideais régios se deu pela agência dos escribas, contribuindo para a atualização do seu status. / During the Middle Kingdom (ca. 2040 - 1650 B.C.), scribes self-referenced as a group serving not only administrative interests, but also the demand for a cultured and educated group of the society. Through them, they would circulate the royal propaganda and indoctrination peculiar to the periods cultural program in order to ensure loyalty to the pharaohs. However, this was just one of many aspects and uses of literature in that context. The uplifting of royalty was combined with the moral character and self-reference to the craft of the scribes that composed the exhortative texts. Known as instructions, the literary texts in question broght references to the Egyptian oral culture which affirmed values considered positive for life in society and for the individuals good development. But they also dealt with the tensions experienced in political and socio-cultural issues. The writing of the texts disseminated in the cultural memory of Egyptian society the identity references of the scribes that were transmitted through generations. The articulation between maintaining the traditions of society and the dissemination of the new royal ideals were given through the agency of the scribes, contributing to the update of their status.
769

La mort en Égypte romaine / Death in Roman Egypt

Weiller, Fanny 21 October 2017 (has links)
Définie à la fois comme un état, être mort, ou comme un passage, passer du monde des vivants à celui des morts, la mort dans les sociétés antiques influençait nombre de domaines de l’existence. Elle ne se limitait pas à son aspect quantitatif, c'est-à-dire démographique. La mort devait être gérée, non seulement par les proches du défunt, mais également par la cité et par l’État. Cependant, cette étude de la mort englobe aussi les manières dont elle était perçue et vécue par les individus. La mort était l'objet de croyances relatives à l'au-delà, qui concernaient le devenir du défunt, ainsi que la relation qui subsistait entre le défunt et sa famille, entre la communauté des morts et celle des vivants.La question de la mort dans la province romaine d’Égypte se pose d’autant plus que cet espace situé à la limite entre la partie occidentale et orientale de l’Empire continuait de subir des influences culturelles multiples (civilisation pharaonique, hellénistique, présence du judaïsme, naissance du christianisme...) et occupait une position stratégique au sein de l’Empire (domaine réservé du Prince, population multiethnique et relativement nombreuse...).En utilisant différents types de sources (papyrologiques, épigraphiques, archéologiques et littéraires) et en abordant la mort dans des aspects variés à la fois matériels et immatériels (des attitudes et gestes quotidiens face à la mort, aux croyances relatives à l’au-delà, en passant par les pratiques administratives et juridiques suscitées par un décès), il s’agit ici de montrer dans quelle mesure la mort était un régulateur des tensions et des appréhensions sociales dans une société caractérisée par des influences culturelles multiples. La démarche adoptée est scalaire.La mort est d'abord l'objet d'une étude à l'échelle de l’État. Le gouvernement romain gérait la mort en légiférant, en arbitrant les conflits liés au décès d'un individu et en imposant des pratiques administratives lui assurant un contrôle de la population. Mais l’État était aussi parfois celui qui orchestrait la mort, la mettait en scène ou y recourait volontairement afin de préserver l'ordre social.À l'échelle de la province romaine d’Égypte, la mort apparaissait comme le reflet d'interactions diverses. Elle cristallisait les différentes conceptions de l'au-delà, impliquant des gestes funéraires spécifiques, tandis que des particularismes locaux persistaient.Face à la mort, la cité – troisième échelle de notre étude – avait, quant à elle, clairement pour mission d'assurer l'ordre social. En cela, elle devait se prémunir de tout ce qui était susceptible de venir la souiller ou compromettre la relation entre la communauté des vivants et le monde des morts.Toutefois, la gestion la plus importante de la mort se faisait à l'échelle de l'individu et de sa famille. En raison d'une espérance de vie assez faible et d'un taux de mortalité élevé, la mort faisait partie du quotidien. Pour s'adapter à cette réalité, des individus anticipaient leur décès en rédigeant notamment des testaments. Dans tous les cas, la confrontation à la mort d'un proche provoquait des bouleversements auxquels il convenait de faire face et qui donnaient lieu, de la part des survivants, à des réponses parfois diamétralement opposées (conflits portés devant la justice, activation des solidarités intra et extra-familiales sous différentes formes). / .Defined at once as a state, to be dead, or as a passage, to pass from the world of the living to that of the dead, death in ancient societies influenced many areas of existence. It was not limited to its quantitative aspect, that is to say demographic. Death had to be managed, not only by the relatives of the deceased, but also by the city and the state. However, this study of death also encompasses the ways in which it was perceived and experienced by individuals. Death was the object of beliefs about the afterlife that related to the future of the deceased, as well as the relationship between the deceased and his family, between the community of the dead and that of the living.The question of death in the Roman province of Egypt arises all the more because this space situated at the border between the western and eastern part of the Empire continued to undergo multiple cultural influences (Pharaonic civilization, Hellenistic, Judaism, the birth of Christianity, etc.) and occupied a strategic position within the Empire (a reserved area of the Prince, a multi-ethnic and relatively numerous population).By using different types of sources (papyrological, epigraphic, archaeological and literary) and by approaching death in various aspects, both material and immaterial (daily attitudes and gestures towards death, beliefs about the afterlife, through administrative and legal practices related to death), the aim here is to show to what extent death is a regulator of social tensions and apprehensions in a society characterized by multiple cultural influences. The approach adopted is scalar.At the level of the Empire, the Roman government managed death by legislating, arbitrating conflicts related to the death of an individual and imposing administrative practices ensuring public control. But the State was also sometimes the one who orchestrated death, staged it or used it voluntarily in order to preserve the social order.At the level of the Roman province of Egypt, death appeared as a reflection of various interactions. It crystallized the different conceptions of the hereafter, involving specific funeral gestures, while local peculiarities persisted.Faced with death, the city – the third angle of our study – had, for its part, a clear mission to ensure social order. In this, she had to guard against all that was likely to come to defile her or compromise the relationship between the community of the living and the world of the dead. However, the most important management of death occurred at the scale of the individual and his family. Due to a relatively low life expectancy and a high mortality rate, death was part of daily life. To adapt to this reality, individuals anticipated their deaths by writing, among other things, wills. In any case, the confrontation with the death of a relative provoked upheavals that had to be dealt with and which gave rise, for the survivors, to sometimes diametrically opposed answers (conflicts brought before justice, activation of solidarities intra and extra-familial in different forms).
770

L'interventionnisme fiscal : impôt et investissement direct étranger dans les pays en développement : Le cas de l'Egypte / Fiscal policy intervention : tax and foreign direct investment in developing countries : the cas of Egypt

Mohamed Taha, Inas 20 December 2012 (has links)
La présente recherche porte sur l'étude de l'aménagement de la fiscalité égyptienne en faveur de l'investissement direct étranger et l'adaptation du régime fiscal au contexte de compétitivité mondiale. La compétitivité, notion d'origine privée, semble aujourd'hui être l'objectif à court terme permettant à l'État d'atteindre le degré de croissance économique nécessaire afin de réaliser son objectif à long terme de développement. L'État doit être en mesure d'orienter le capital privé vers les domaines stratégiques dans le cadre d'un plan de développement, notamment dans les pays en développement. En effet, en raison de la faiblesse de l'épargne nationale dans les PED, le capital étranger, notamment celui dirigé vers des projets d'investissement direct, représente un intérêt fondamental. En Egypte, depuis 1952 et jusqu'à 1970, la politique économique nassérienne avait une tendance socialiste et la fiscalité ne constituait pas un outil important d'interventionnisme étatique. En 1971, l'Égypte adopte une idéologie économique libérale et rend ainsi au capital privé étranger et à l'outil fiscal leur importance au sein de la politique économique égyptienne. En effet, l'adhésion de l'Égypte à l'économie de marché, et à un nombre important d'accords internationaux et régionaux, limite le nombre d'outils d'intervention étatique auquel l'État peut avoir recours sans constituer un obstacle à la libre circulation des capitaux, des marchandises et des services. L'idéologie libérale permet à l'interventionnisme fiscal d'avoir un statut important au sein des outils d'interventionnisme étatique. L'orientation de l'IDE vers les domaines stratégiques dépend de la manifestation de la souveraineté fiscale de l'État à travers les législations fiscales. Cette recherche retrace le développement de la fiscalité égyptienne et de la politique d'incitation fiscale des IDE, tout en expliquant l'intérêt et les limites du recours à l'instrument fiscal. La décision d'implantation d'investisseur étranger dans un pays d'accueil ne dépend pas uniquement de l'élément fiscal mais surtout du contexte économique favorable dans ce pays. Ce contexte est influencé par le régime fiscal dans son ensemble mais aussi par le climat social et politique. La politique fiscale égyptienne doit établir un équilibre entre l'objectif de profit du capital privé et l'objectif de développement de l'Égypte. Pour les pays en développement, en plus de l'apport financier, l'IDE trouve son importance dans le transfert de technologie et la création d'emplois, qui permettent d'améliorer le contexte économique et d'attirer davantage l'IDE. Un PED doit planifier sa politique envers les IDE en fixant les objectifs stratégiques qui correspondent aux facteurs d'amélioration du contexte économique. Cette amélioration crée un cercle vertueux en augmentant l'attractivité du pays envers l'IDE. Pour conforter ce raisonnement, le FMI a récemment effectué un revirement idéologique en émettant une réserve au sujet de sa règle fondamentale de la libre circulation des capitaux. Il a déclaré qu'un contrôle des flux de capitaux est nécessaire et que la liberté non conditionnée des flux de capitaux peut présenter des risques notamment pour les pays dont le contexte économique est déjà en difficulté. / This research focuses on the elaboration of Egyptian fiscal policy in favor of Foreign Direct Investment and adaptation of the tax system with global competitiveness. As a notion of private origin, competitiveness seems to be the short-term goal for the country to achieve the level of economic growth needed to achieve its long-term development. A country should be able to direct private capital to strategic sectors under a development plan, especially in developing countries. Due to weaknesses of the domestic resources in developing countries, foreign capital, especially that directed towards direct investment projects, is fundamental. Since 1952 and until 1970, economic policy in Egypt had a socialist Nasserite bias and taxation was not considered as an important tool for state intervention. In 1971, Egypt adopted a liberal economic ideology, thus recognizing the significance of foreign private capital and taxes in the Egyptian economic policy. Egypt hence followed the market economy, and joined a large number of international and regional agreements, which have limited the tools of state intervention without being obstacle to the free movement of capital, goods and services. Such liberal ideology allows the fiscal tools to have an important status in the state's intervention. The orientation of FDI to strategic sectors depends on the fiscal sovereignty of the state through tax laws. This research traces the development of Egyptian taxation and tax incentive policy of FDI, while explaining the benefits and limitations of using fiscal instruments. The decision to relocate foreign investors in a hosting country depends not only on the tax component but also the favorable economic environment in the country. This context is influenced by the tax system as a whole but also the social and political climate. Egyptian tax policy must strike a balance between rendering profit of private capital and the development plans. For developing countries, in addition to financial support, FDI is important in transferring technology and creating employment, which can improve the economic environment and attract more FDI. A developing country should plan its policy towards FDI by establishing strategic objectives that correspond with improving its economic environment. This is an improvement in increasing the country's attractiveness to FDI. Aforementioned position is also illustrated in IMF recent decision to alter its ideology regarding its fundamental rule of free migration of capital. Stating that control of capital flows is necessary and that unconditioned freedom of capital flows may present a risk especially for countries whose economies are already in trouble.

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