[ Déterminants des recettes fiscales: Evidences empiriques pour le cas du Maroc ]
Volume 30, Issue 1, July 2020, Pages 84–90
Radouane JAOUI1 and Said YOUSSEF2
1 Ecole Nationale de Commerce et de Gestion, Université Hassan II, Casablanca, Morocco
2 Ecole Nationale de Commerce et de Gestion, Université Hassan II, Casablanca, Morocco
Original language: French
Copyright © 2020 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.
In the context of research on the determinants of tax revenue, the aim of this paper is to study the determinants of tax effort for the Moroccan case, through the ratio of tax revenue to GDP. The work tries to determine how do structural and macroeconomic factors affect tax effort, taking into account external environment and social dimension. By presenting the most used different approaches to examine the determinants of tax revenue, the paper introduces the empirical model, then discuss the main econometric results. The estimates conclude that in the short and long terms, the share of the service sector, unlike other studies which have found a negligible impact on the dynamism of tax revenue, has a negative impact on the tax revenue ratio. While GDP per capita and the urban population rate show a positive sign. The monetary sector aggregate has a positive impact on the performance of tax revenue, since the dematerialization of economic transactions improves fiscal dynamics. All these results are largely in line with theoretical predictions, and highlight the influence of key sectors on the performance of tax revenue in Morocco.
Author Keywords: tax revenue, tax effort, macroeconomics, structural variables, econometrics.
Volume 30, Issue 1, July 2020, Pages 84–90
Radouane JAOUI1 and Said YOUSSEF2
1 Ecole Nationale de Commerce et de Gestion, Université Hassan II, Casablanca, Morocco
2 Ecole Nationale de Commerce et de Gestion, Université Hassan II, Casablanca, Morocco
Original language: French
Copyright © 2020 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
In the context of research on the determinants of tax revenue, the aim of this paper is to study the determinants of tax effort for the Moroccan case, through the ratio of tax revenue to GDP. The work tries to determine how do structural and macroeconomic factors affect tax effort, taking into account external environment and social dimension. By presenting the most used different approaches to examine the determinants of tax revenue, the paper introduces the empirical model, then discuss the main econometric results. The estimates conclude that in the short and long terms, the share of the service sector, unlike other studies which have found a negligible impact on the dynamism of tax revenue, has a negative impact on the tax revenue ratio. While GDP per capita and the urban population rate show a positive sign. The monetary sector aggregate has a positive impact on the performance of tax revenue, since the dematerialization of economic transactions improves fiscal dynamics. All these results are largely in line with theoretical predictions, and highlight the influence of key sectors on the performance of tax revenue in Morocco.
Author Keywords: tax revenue, tax effort, macroeconomics, structural variables, econometrics.
Abstract: (french)
Dans le cadre des recherches portant sur les déterminants des recettes fiscales, l’objectif de cet article est d’étudier les déterminants de l'effort fiscal pour le cas marocain, à travers le ratio des recettes fiscales par rapport au PIB. Pour ce fait, nous tentons de déterminer l’effet qu’exercent des facteurs structurels et macroéconomiques sur l’effort fiscal, en tenant compte de l’environnement externe et de la dimension sociale. En présentant les différentes approches qui ont été utilisées pour examiner les déterminants des recettes fiscales, nous introduisons le modèle empirique, ensuite, nous discutons des principaux résultats économétriques. Nos estimations ont conclu qu’à court et à long termes, la part du secteur des services, contrairement à d’autres études qui ont constaté un impact négligeable sur le dynamisme des recettes fiscales, exerce un impact négatif sur le ratio des recettes fiscales. Tandis que le PIB par habitant et le taux d’urbanisation de la population affichent un signe positif. L’agrégat du secteur monétaire impacte également positivement la performance des recettes fiscales, du fait que la dématérialisation des transactions économiques améliore la dynamique fiscale. Ces résultats concordent dans une large mesure avec les prédictions théoriques, et font ressortir l’influence des secteurs déterminants sur la performance des recettes fiscales au Maroc.
Author Keywords: recettes fiscales, effort fiscal, macroéconomie, variables structurelles, économétrie.
How to Cite this Article
Radouane JAOUI and Said YOUSSEF, “Determinants of tax revenue: Empirical evidence for Morocco,” International Journal of Innovation and Applied Studies, vol. 30, no. 1, pp. 84–90, July 2020.
