Journal of Statistical and Econometric Methods

Assessment of fiscal space in Morocco: An empirical analysis through the tax effort approach

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• Abstract

  This paper approaches the question of assessing the Moroccan fiscal space in through the approach of the fiscal effort, this issue seems to be relevant in a context, as the Moroccan one, where taxation generates most of the budget's state resources. The tax effort is an important indicator, because it helps concomitantly to appreciate the ability to exploit tax resources, and to evaluate the ratio of government revenues comparing to the level of levy determined by the structural factors. To do this, we used a random-effect model during the 1990-2012, the main results: A positive tax effort reflects a level of taxation higher than the expected deduction taking into account the structural characteristics of the country. It can be deduced that the public revenue area is well exploited.

  JEL classification numbers : H60 ; H22 ; C23 ; C52
  Keywords: Budget Space; tax effort; panel data; Random Effects Model