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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(CERDI))

  • Jean-François BRUN

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

  • 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.

Suggested Citation

  • Gérard CHAMBAS & Jean-François BRUN & Martial LAURENT, 2007. "Economie politique de la réforme de transition fiscale : le cas du Maroc," Working Papers 200717, CERDI.
  • Handle: RePEc:cdi:wpaper:913

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    Cited by:

    1. Jean-Louis COMBES & Gérard CHAMBAS & Joseph G. ATTILA, 2009. "Aide publique au développement et transition fiscale," Working Papers 200901, CERDI.
    2. Souleymane DIARRA, 2011. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d’Afrique Sub-saharienne," Working Papers 201132, CERDI.
    3. Souleymane Diarra, 2012. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d'Afrique Sub-saharienne," Working Papers halshs-00658482, HAL.
    4. Helene Ehrhart, 2012. "Assessing the relationship between democracy and domestic taxes in developing countries," Economics Bulletin, AccessEcon, vol. 32(1), pages 551-566.
    5. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne
      [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]
      ," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.

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