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Déterminants des transferts intergouvernementaux : le cas du Maroc

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  • Maria El Khdari

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le gouvernement marocain applique une formule d'allocation dans la redistribution d'une partie de la taxe sur la valeur ajoutée (TVA) aux communes. En utilisant une base de données originale sur les communes marocaines de 2005 à 2009, cet article analyse les déterminants de ces transferts inconditionnels de TVA. Les résultats montrent que les variables socioéconomiques apparaissent comme étant importantes, suggérant qu'il y a un système de péréquation sous-jacent avec un fort biais vers les communes urbaines. Les facteurs politiques jouent également un rôle de poids dans ce processus de redistribution et soutiennent l'hypothèse d'une redistribution vers les communes politiquement puissantes où les électeurs sont indécis, plutôt qu'une redistribution qui vise à récompenser les partisans politiques. En outre, les communes dites « swing » reçoivent plus de transferts que les autres. Par ailleurs, une analyse plus poussée en quantiles montre qu'il existe une réelle hétérogénéité dans la redistribution conditionnelle de la TVA et que l'impact des caractéristiques socioéconomiques dépend du niveau de TVA transférée.

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  • Maria El Khdari, 2019. "Déterminants des transferts intergouvernementaux : le cas du Maroc," Post-Print hal-02137651, HAL.
  • Handle: RePEc:hal:journl:hal-02137651
    Note: View the original document on HAL open archive server: https://uca.hal.science/hal-02137651
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