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1. The Impact of Tax Pressure on Long-Term Economic Growth in Morocco.

Author

Benkejjane, Noureddine, Mhatchan, Safaa, Oudgou, Mohamed, and Boudhar, Abdeslam

Subjects
VECTOR autoregression model, TAX incidence, ECONOMIC models, TAX rates, ECONOMIC expansion, FISCAL policy
Abstract

Despite the tax reform in the 1980s, the Moroccan tax system still suffers from structural vulnerabilities that have led to inefficient tax policies and increasing sectoral disparities, which have led to an increase in the tax pressure rates between 1990 and 2020. To overcome these vulnerabilities, and according to the recommendations of the 2019 National Tax Conference, the Moroccan tax system has been recently restructured, with the aim of strengthening the principles of equity and tax efficiency. The main objective of this paper is to determine the impact of the tax pressure on long-term economic growth in Morocco from 1990 to 2020. To do so, the methodology adopted in this work consists of verifying the effect of the tax pressure on economic growth through a quantitative methodology based on two vector autoregression approaches: the vector autoregression model (VAR) and the vector error correction model (VECM). The results of this study confirm that the effect of fiscal pressure on economic growth in Morocco is not significant in the long run, and therefore, we can deduce that taxation is not yet a well-mastered instrument for the state to act on the economic sphere. The results show a complex relationship between tax pressures and economic growth in Morocco, underlining the importance of tax reform. However, the research is limited by the specific models and the need to explore other determinants. The contribution of this paper lies in its in-depth empirical analysis of fiscal pressure and its influence on long-term economic growth in Morocco, as based on VAR and VECM modeling. This econometric approach makes it possible to isolate the dynamic effects and responses of economic variables over time, offering an understanding of the interactions between tax policy and long-term economic growth. By focusing specifically on the Moroccan context, this study offers an original perspective and helps to fill the gap in the empirical research in this area while providing a valuable analytical framework for assessing fiscal policies and their impact on long-term economic growth. [ABSTRACT FROM AUTHOR]

Published
2024
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2. Système fiscal, protection sociale et politique de redistribution au Maroc: Une revue de littérature systématique

Author

BOUDHAR, Abdeslam and MHATCHAN, Safaa

Subjects
Justice sociale, Inégalités sociales, Politique de redistribution, Système fiscal, Protection sociale,Social justice, Social inequalities, Redistribution policy, Tax system, Social protection
Abstract

Résumé Système fiscal, protection sociale et politique de redistribution au Maroc : Une revue de littérature systématique La justice sociale et la répartition équitable des richesses constitue une condition nécessaire pour assurer un développement économique qui favorise l’amélioration du niveau de vie des populations. Toutefois, la répartition des revenus qui découle des mécanismes du marché est à l’origine d’inégalités et injustices croissantes. Par conséquent, la redistribution de la richesse à travers une politique fiscale équitable et la généralisation de la protection sociale s’impose comme une nécessité impérieuse pour atténuer et corriger les inégalités de la répartition primaire. Cet article a pour objectif d’étudier l’impact de la politique fiscale et de la généralisation de la protection sociale sur l’amélioration de la politique de redistribution au Maroc. Il tente de répondre à la question de savoir dans quelle mesure le système fiscal et la généralisation de la protection sociale contribuent-elles à l’amélioration de la politique de redistribution au Maroc ? La méthode adoptée dans ce travail consiste à élaborer une revue de littérature systématique en vue de confronter les résultats des différents travaux scientifiques portant sur la question de la redistribution à la réalité marocaine. Les premiers résultats permettent de confirmer que les réformes mises en place au Maroc au niveau du système fiscal et de la protection sociale sont à même d’améliorer la politique de redistribution et d’instaurer une justice sociale. Mots-clés : Justice sociale, Inégalités sociales, Politique de redistribution, Système fiscal, Protection sociale Abstract Tax system, social protection and redistribution policy in Morocco : A systematic literature review Social justice and the equitable distribution of wealth is a necessary condition for ensuring economic development that promotes the improvement of the standard of living of the populations. However, the distribution of income resulting from market mechanisms is at the root of growing inequalities and injustices. Consequently, the redistribution of wealth through a fair tax policy and the generalization of social protection is an imperative necessity to attenuate and correct the inequalities of the primary distribution. This article aims to study the impact of tax policy and the generalization of social protection on the improvement of the redistribution policy in Morocco. It tries to answer the question to what extent do the tax system and the generalization of social protection contribute to the improvement of the redistribution policy in Morocco ? The method adopted in this work consists in developing a systematic literature review in order to compare the results of the various scientific works on the question of redistribution with the Moroccan reality. The first results confirm that the reforms implemented in the tax system and social protection in Morocco are able to improve the redistribution policy and establish social justice. Keywords : Social justice, Social inequalities, Redistribution policy, Tax system, Social protection الملخص النظام الضريبي، الحماية الاجتماعية وسياسة إعادة التوزيع في المغرب: دراسة تحليلية للأعمال المنجزة تعتبر العدالة الاجتماعية والتوزيع العادل للثروة شرطا ضروريا لضمان التنمية الاقتصادية التي تمكن من تحسين مستوى معيشة السكان. ومع ذلك، فإن توزيع الدخل الناتج عن اقتصاد السوق يعد سببا لتزايد التفاوتات وعدم المساواة. وبالتالي، فإن إعادة توزيع الثروة من خلال سياسة ضريبية عادلة وتعميم الحماية الاجتماعية تعد ضرورة ملحة لتخفيف وتصحيح اختلالات التوزيع الأولي الغير العادل. يهدف هذا المقال لدراسة تأثير كل من السياسة الضريبية وتعميم الحماية الاجتماعية على سياسة إعادة التوزيع في المغرب. وذلك بالإجابة على السؤال التالي، إلى أي مدى يساهم النظام الضريبي وتعميم الحماية الاجتماعية في تحسين أداء سياسة إعادة التوزيع في المغرب؟ يتبنى هذا العمل منهجية علمية تقوم على تحليل الدراسات العلمية المنجزة التي تعالج اشكالية إعادة التوزيع بهدف مقارنة نتائج مختلف الأعمال العلمية وتطبيقها على الواقع المغربي. تبين النتائج الأولية لهدا المقال أن الإصلاحات المتعلقة بالنظام الضريبي والحماية الاجتماعية بالمغرب ستمكن من تحسين أداء سياسة إعادة التوزيع وإرساء العدالة الاجتماعية. الكلمات المفتاحية: العدالة الاجتماعية، التفاوتات الاجتماعية، سياسة إعادة التوزيع، النظام الضريبي، الحماية الاجتماعية., Dossiers de Recherches en Économie et Gestion, Vol 10, No 1 (2022): Le Nouveau Modèle de Développement : Un Nouveau défi pour une relance socio-économique au Maroc

Published
2022
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