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Economie politique de la réforme de transition fiscale : le cas du Maroc

Author

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  • Jean-François Brun

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Gérard Chambas

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Martial Laurent

Abstract

L'objet de cet article est de mettre en évidence le rôle crucial dans les réformes des facteurs d'économie politique très souvent négligés dans les pays en développement mais qui, ces dernières années, ont constitué un obstacle très important aux réformes de transition fiscale. Les auteurs ont considéré le cas du Maroc. Dans ce pays, les autorités utilisent de nombreux instruments pour agir sur des facteurs d'économie politique et créer un climat favorable à un programme ambitieux de réforme fiscale. Des constats de cette analyse peuvent certainement être tirées des leçons utiles pour les nombreux pays en développement s'engageant dans des réformes similaires.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Jean-François Brun & Gérard Chambas & Martial Laurent, 2007. "Economie politique de la réforme de transition fiscale : le cas du Maroc," Post-Print hal-00288607, HAL.
    • Handle: RePEc:hal:journl:hal-00288607
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    Cited by:

    1. Jean-Louis COMBES & Gérard CHAMBAS & Joseph G. ATTILA, 2009. "Aide publique au développement et transition fiscale," Working Papers 200901, CERDI.
    2. Helene Ehrhart, 2012. "Assessing the relationship between democracy and domestic taxes in developing countries," Economics Bulletin, AccessEcon, vol. 32(1), pages 551-566.
    3. AMEDANOU, Yawovi M. Isaac, 2018. "Examen de l'optimalité de la performance fiscale dans les pays en développement : le cas de l’UEMOA [Review of the optimality of tax performance in developing countries: evidence from WAEMU]," MPRA Paper 89513, University Library of Munich, Germany.
    4. Souleymane Diarra, 2012. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d'Afrique Sub-saharienne," CERDI Working papers halshs-00658482, HAL.
    5. Maïmouna DIAKITE & Souleymane DIARRA & Sampawende J.-A. TAPSOBA & Tertius ZONGO, 2019. "Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries," Working Papers P248, FERDI.
    6. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.
    7. Souleymane DIARRA, 2011. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d’Afrique Sub-saharienne," Working Papers 201132, CERDI.
    8. Souleymane Diarra, 2012. "Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d'Afrique Sub-saharienne," Working Papers halshs-00658482, HAL.
    9. Mohammed Eddaou, 2022. "Economic diplomacy of developed countries and its impact on FDI flows to Morocco [La diplomatie économique des pays développés et son impact sur les flux des IDE au Maroc]," Post-Print hal-03625483, HAL.

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