Department de l'Enseignement supérieur, Ministère de l'Enseignement Supérieur, de la Recherche Scientifique et de la Formation des Cadres, Rabat, Morocco
This article aims to test the impact of the tax system on economic growth in Morocco. Firstly, we analyze the interaction relationship between changes in tax revenues and GDP. Secondly, we test empirically the impact of taxation by an econometric model of economic growth. In the model, two variables are adopted to represent the effect of taxation: Tax-To-GDP Ratio and tax reform effect.
This article aims firstly to show how the quality standards, understood as a convention, plays a key role in reducing uncertainty and promotes the definition of coordination procedures. Secondly, it explains how standards can be playing a role of "barrier to entry", also how an updated normative level allows an economy to improve its external competitiveness. This impact of quality standards is empirically verified for the Moroccan case using an econometric model testing the impact of quality standards on export growth of processing industries. The estimated model shows a significant positive effect.
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