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International Journal of Innovation and Applied Studies
ISSN: 2028-9324     CODEN: IJIABO     OCLC Number: 828807274     ZDB-ID: 2703985-7
 
 
Monday 19 November 2018

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Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)


[ Évaluation et analyse des déterminants du potentiel fiscal au Maroc : Essai de modélisation macro-économétrique (MODELE DE CO-INTEGRATION ENGLE-GRANGER) ]

Volume 24, Issue 2, September 2018, Pages 702–718

 Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)

Salah Eddine SALHI1 and Abdellah Echaoui2

1 Doctorant en modélisation macro-économétrique, Université Mohammed V, FSJES-Souissi, Rabat, Morocco
2 Professeur, Département d’économie, Université Mohamed V de Rabat, Morocco

Original language: French

Received 23 July 2018

Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract


This paper seeks to assess the determinants of Morocco's tax potential over the period 1985-2016. The results of Engle Granger's cointegration estimation show that the latter exceeds the effective tax levy level. That is to say, that the tax potential is largely exploited, insofar as the contribution capacity of the Moroccan economy remains insufficient to mobilize more domestic resources. In addition, the estimate was able to show a positive tax effort, which leads to the conclusion that the state budget finds it difficulties to mobilize additional tax resources.

Author Keywords: Tax pressure, tax potential, tax effort, Granger, cointegration model, Stationarity.


Abstract: (french)


Le présent travail cherche à évaluer les déterminants du potentiel fiscal au Maroc sur la période 1985-2016. Les résultats de l’estimation par le modèle de cointégration d’Engle Granger montrent que ce dernier excède le niveau de prélèvement fiscal effectif. Cela revient à dire, que le potentiel fiscal est largement exploité, dans la mesure, où la capacité contributive de l’économie marocaine demeure insuffisante pour mobiliser plus de ressources intérieures. Par ailleurs, l’estimation a pu montrer un effort fiscal positif, ce qui incite à conclure que le budget de l’Etat trouve des difficultés à mobiliser des ressources fiscales supplémentaires.

Author Keywords: Pression fiscal, potentiel fiscal, effort fiscal, Granger, modèle de cointégration, Stationnarité.


How to Cite this Article


Salah Eddine SALHI and Abdellah Echaoui, “Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL),” International Journal of Innovation and Applied Studies, vol. 24, no. 2, pp. 702–718, September 2018.