L’impôt sur le revenu et son impact sur la dynamique de croissance au Maroc
The policy of active support for internal demand factors, which has characterized the Moroccan growth model since the early 2000s, has shown its limitations. In Morocco, tax revenues constitute the main source of funding, covering approximately 75% of the general state budget. Through its interventi...
Guardado en:
| Autores principales: | , |
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| Formato: | Article ou chapitre numérique |
| Lenguaje: | Français |
| Publicado: |
2025
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| Materias: | |
| Acceso en línea: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Sumario: | The policy of active support for internal demand factors, which has characterized the Moroccan growth model since the early 2000s, has shown its limitations. In Morocco, tax revenues constitute the main source of funding, covering approximately 75% of the general state budget. Through its interventionist fiscal policy, Morocco thus partly ensures growth through taxation. The purpose of this article is to demonstrate the impact of income tax on the growth dynamics in Morocco, highlighting the causal links between income tax revenues and GDP. To achieve this, we first examined the evolution of variables defined over the period from 2002 to 2019 to determine the specificity of their trends. Subsequently, we employed the VAR cointegrated model method to study the existing impact between income tax revenues and GDP. JEL Codes: O47, E62, H24, C32 |
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