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

SALHI, Salah Eddine; Echaoui, Abdellah

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

This manuscript is removed due to copyright infringement made by the author(s)

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)

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@article{IJIAS-18-203-12,
author = {Salah Eddine SALHI and Abdellah Echaoui},
title = {{Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)}},
journal = {International Journal of Innovation and Applied Studies},
volume = {24},
year = {2018},
pages = {702--718},
issue = {2},
number = {2},
issn = {2028-9324},
url = {http://www.ijias.issr-journals.org/abstract.php?article=IJIAS-18-203-12},
abstract_html_url = {http://www.ijias.issr-journals.org/abstract.php?article=IJIAS-18-203-12},
pdf_url = {http://www.issr-journals.org/links/papers.php?journal=ijias&application=pdf&article=IJIAS-18-203-12},
document_type={Article},
source={www.issr-journals.org}
}

TY  - JOUR
ID  - 
TI  - Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)
AU  - Salah Eddine SALHI
AU  - Abdellah Echaoui
PY  - 2018
VL  - 24
IS  - 2
SP  - 702
EP  - 718
JO  - International Journal of Innovation and Applied Studies
T2  - International Journal of Innovation and Applied Studies
SN  - 20289324
UR  - http://www.ijias.issr-journals.org/abstract.php?article=IJIAS-18-203-12
AB  - 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.
ER  -

TY  - JOUR
ID  - 
TI  - Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)
AU  - Salah Eddine SALHI
AU  - Abdellah Echaoui
PY  - 2018
VL  - 24
IS  - 2
SP  - 702
EP  - 718
JO  - International Journal of Innovation and Applied Studies
SN  - 20289324
AB  - 
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.
ER  -

RT Journal Article
ID IJIAS-18-203-12
A1 Salah Eddine SALHI
A1 Abdellah Echaoui
YR 2018
T1 Assessment and analysis of the determinants of the tax potential in Morocco : Macro-econometric modeling test (ENGLE-GRANGER COINTEGRATION MODEL)
JF International Journal of Innovation and Applied Studies

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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

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