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Moroccan tax potential: Econometric analysis through the tax effort

Author

Listed:
  • Nezha BOUSSELHAMI

    (Abdelmalek Essaadi University, Faculty of Legal, Economic end Social Sciences-Tanger-Morocco.)

  • Moustapha HAMZAOUI

    (Abdelmalek Essaadi University, Faculty of Legal, Economic end Social Sciences-Tanger-Morocco.)

Abstract

This paper aims to analyse the Moroccan tax potential compared to a sample of countries (panel), relying on the tax effort concept, wich allows isolating the part of the government public levying. It is an international study, using a panel data (25 countries-26 years). The result of econometrics estimations shows the positive effect of the GDP per capita, the openness degree of the economy, the monetization degree and the part of industrial Added Value on the public potential while the part of agricultural Added Value had a negative impact. Analyzing the tax effort, we find that Morocco had a negative effort between 1990 and 2004. But, since 2005, the policies pursued after the reform helped reverse the trend to achieve a positive effort. It means that Morocco exploits all his fiscal resources from the standard of the sample.

Suggested Citation

  • Nezha BOUSSELHAMI & Moustapha HAMZAOUI, 2018. "Moroccan tax potential: Econometric analysis through the tax effort," Turkish Economic Review, KSP Journals, vol. 5(1), pages 22-32, March.
    • Handle: RePEc:ksp:journ2:v:5:y:2018:i:1:p:22-32
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    References listed on IDEAS

    as
    1. Jean-François BRUN & Gérard CHAMBAS & Jean-Louis COMBES, 1998. "La politique fiscale agit-elle sur la croissance ?," Working Papers 199808, CERDI.
    2. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    3. Jean-Louis COMBES & Gérard CHAMBAS & Jean-François BRUN, 2006. "Recettes publiques des pays en développement. Méthode d’évaluation," Working Papers 200611, CERDI.
    4. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    5. Abhijit Sen Gupta, 2007. "Determinants of Tax Revenue Efforts in Developing Countries," IMF Working Papers 2007/184, International Monetary Fund.
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    More about this item

    Keywords

    Tax burden; Tax potential; Tax effort; Structural factors; Panel.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General

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