constituteproject.org PDF generated: 18 Apr 2016, 15:21 development. The state commits to the development of the tax system, and adoption of modern systems to achieve efficiency, ease and accuracy in tax collection. The law specifies the methods and tools to collect taxes, fees, and any other sovereign returns, and what is deposited in the state treasury. • Duty to pay taxes Paying taxes is a duty, and tax evasion is a crime. Article 39: Savings Saving is a national duty that is protected and encouraged by the state. The state safeguards savings in accordance with the law. Article 40: Confiscation of property • Protection from expropriation Public confiscation of property is prohibited. Private confiscation is prohibited except based on a court judgment. Article 41: Housing The state commits to the implementation of a housing program that aims at achieving balance between population growth rates and the resources available, maximizing investment in human energy, and improving its features, within the framework of achieving sustainable development. Article 42: Workers’ share in management Workers have a share in the management of projects and their profits. They are committed to developing production and implementing the plan in their production units as per the law. Maintaining the tools of production is a national duty. Workers’ representatives on the boards of public sector units are 50 percent of the number of elected members. Their representation on the boards of public business sector companies takes place in accordance with the law. The law regulates the representation of small farmers and small craftsmen that is no less than 80 per cent of the boards of directors of agricultural, industrial and trade cooperatives. • Protection of environment Article 43: Suez Canal The state commits to protecting, developing and maintaining the Suez Canal as an international waterway that it owns. It is also committed to the development of the canal sector as a significant economic pillar. • Protection of environment • Reference to science Article 44: The Nile The state commits to protecting the Nile River, maintaining Egypt’s historic rights thereto, rationalizing and maximizing its benefits, not wasting its water or polluting it. The state commits to protecting its mineral water, to adopting methods appropriate to achieve water safety, and to supporting scientific research in this field. Every citizen has the right to enjoy the Nile River. It is prohibited to encroach upon it or to harm the river environment. The state guarantees to remove encroachments thereon. The foregoing is regulated by law. Egypt 2014 Page 19