MODELISATION DE LA PRESSION FISCALE OPTIMALE AU MAROC.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2018, Vol 6, Issue 9
Abstract
Le pr?sent travail cherche ? estimer le taux d?imposition optimal au Maroc sur la p?riode 1985-2016. Les r?sultats de l?estimation par le mod?le de Scully montrent que le taux de pression fiscale optimal est de 22,4% du PIB, anisi pour les principaux types d?imp?ts (IS, IR, et TVA) sont respectivement 2,02%, 2,02%, et 4,04% du PIB. Cela revient ? dire, que les pouvoirs publics taxent lourdement ses agents ?conomiques, ce qui induit des comportements de la fraude fiscale et la corruption chez les contribuables.
Authors and Affiliations
Salah eddine salhi et pr, abdellah echaoui.
Keywords
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- EP ID EP400625
- DOI 10.21474/IJAR01/7654
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