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La capacité de mobilisation des recettes fiscales au Maroc

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  • Doghmi, Hicham

    (Bank Al-Maghrib, Département de la Recherche)

Abstract

Ce papier évalue l’efficience de la collecte des impôts au Maroc en déterminant l’écart entre le niveau observé des recettes fiscales et sa capacité fiscale ; le maximum d’impôts qu’il peut potentiellement collecter. Pour ce faire, nous estimons la capacité fiscale pour un panel de 76 pays en développement sur la période 1980-2017, en utilisant la dernière génération des modèles de frontières stochastiques. Sur la période récente allant de 2013 à 2017, les résultats montrent que : (i) le Maroc n’exploite pas entièrement sa capacité fiscale et dispose d’un écart fiscal de 6,7 points de PIB ; (ii) cet écart est de 4,1 dans les pays à revenu faible; (iii) 6,1 dans les pays à revenu intermédiaire de la tranche inférieure ; (iv) 8,3 dans les pays à revenu intermédiaire de la tranche supérieure. La mise en œuvre des recommandations issues des Assises Nationales sur la Fiscalité de 2019 est de nature à améliorer l’efficience de la collecte des impôts au Maroc en réduisant le manque à gagner fiscal.

Suggested Citation

  • Doghmi, Hicham, 2020. "La capacité de mobilisation des recettes fiscales au Maroc," Document de travail 2020-1, Bank Al-Maghrib, Département de la Recherche.
    • Handle: RePEc:ris:bkamdt:2020_001
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    More about this item

    Keywords

    Capacité fiscale; écart fiscal; recettes fiscales; réforme fiscale; frontières stochastiques.;
    All these keywords.

    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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