[ Les écarts de prélèvements obligatoires entre le Maroc et la zone CDEAO ]
Volume 31, Issue 3, December 2020, Pages 404–417
Rachid Bahloula1
1 Département des Sciences Economiques, Université Mohammed V, Faculté des Sciences Juridiques et Economiques, Souissi, 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.
Profoundly taxation differs and varies from one country to another and thus mirroring community’s choices. Commonly, neither all the countries share the similar tax to GDP ratio, nor tax system structure. These distinctions are explicit by the varieties of Income Per Capita, and as well as society’s inclinations. Besides, the historical evolution of the taxation system. We are to in this article, tackling an elaborate comparison between Morocco’s tax to GDP ratio and ECOWAS which aiming to determine the characteristics of Moroccan taxation system in order to enable us to improve the performance of our system.
Author Keywords: Tax to GDP ratio, ECOWAS, tax system, Gc7, tax structure.
Volume 31, Issue 3, December 2020, Pages 404–417
Rachid Bahloula1
1 Département des Sciences Economiques, Université Mohammed V, Faculté des Sciences Juridiques et Economiques, Souissi, 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
Profoundly taxation differs and varies from one country to another and thus mirroring community’s choices. Commonly, neither all the countries share the similar tax to GDP ratio, nor tax system structure. These distinctions are explicit by the varieties of Income Per Capita, and as well as society’s inclinations. Besides, the historical evolution of the taxation system. We are to in this article, tackling an elaborate comparison between Morocco’s tax to GDP ratio and ECOWAS which aiming to determine the characteristics of Moroccan taxation system in order to enable us to improve the performance of our system.
Author Keywords: Tax to GDP ratio, ECOWAS, tax system, Gc7, tax structure.
Abstract: (french)
Les régimes de prélèvements obligatoires sont profondément différents d’un pays à l’autre et reflètent avant tout des choix de société.Tous les pays ne partagent pas le même poids de la fiscalité ni la même manière à prélever. Ces différences s’expliquent certes par leur inégal revenu par habitant, mais également par leur histoire et leur choix sociétaux.Nous comparons donc dans cet article, de façon aussi détaillée que possible, le taux de prélèvements obligatoires au Maroc et dans les grands pays de la zone CDEAO. L’objectif est clairement de déterminer le positionnement fiscal du Maroc dans un contexte régional en vue de repenser notre système de prélèvements obligatoires.
Author Keywords: Le taux de prélèvements obligatoires, CDEAO, système fiscal, Gc7, structure fiscale.
How to Cite this Article
Rachid Bahloula, “The comparison of the tax to GDP ratio between Morocco and ECOWAS zone,” International Journal of Innovation and Applied Studies, vol. 31, no. 3, pp. 404–417, December 2020.
