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Economie politique de la réforme de transition fiscale : le cas du Maroc

  • Gérard CHAMBAS

    ()

    (Centre d'Etudes et de Recherches sur le Développement International)

  • Jean-François BRUN

    ()

    (Centre d'Etudes et de Recherches sur le Développement International)

  • Martial LAURENT

L’objet de cet article est de mettre en évidence le rôle crucial dans les réformes des facteurs d’économie politique très souvent négligés dans les pays en développement mais qui, ces dernières années, ont constitué un obstacle très important aux réformes de transition fiscale. Les auteurs ont considéré le cas du Maroc. Dans ce pays, les autorités utilisent de nombreux instruments pour agir sur des facteurs d’économie politique et créer un climat favorable à un programme ambitieux de réforme fiscale. Des constats de cette analyse peuvent certainement être tirées des leçons utiles pour les nombreux pays en développement s’engageant dans des réformes similaires.

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Paper provided by CERDI in its series Working Papers with number 200717.

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Length: 18
Date of creation: 2007
Date of revision:
Handle: RePEc:cdi:wpaper:913
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