Mahmoud Salah Eddin Hamed Professor of Economics, Faculty of Commerce Faculty of Economics and Political Science, Institute of National Planning and the National Institute for Administrative Development. He served as Minister of Finance from 9-11-1976 and from 3/1/1982 to 11/11/1986 until 1978 then Advisor to the Central Bank and then Chairman 1986 Governor of Egypt to the International Monetary Fund Arab Monetary Fund and participated in the development of the financial and tax system in Egypt