The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact

Detalhes bibliográficos
Autor(a) principal: Kawtar, El Aida
Data de Publicação: 2024
Outros Autores: Ithri, Fettahi
Tipo de documento: Artigo
Idioma: fra
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://doi.org/10.23882/emss.24208
Resumo: This study aims to apprehend the impact of non-economic variables on the fiscal gap in Morocco, namely the sociodemographic and the fiscal factors (regulatory changes). The analysis is carried over the period 1980-2018 and includes economic control variables. To do so, we estimate a log-linear model using the modified least squares method. The results shed light on the effect of socio-demographic variables on the evolution of the tax gap in Morocco: age seems to reflect the effect of experience in circumventing taxation. Gender and education do not seem to have any effect on the tax gap in Morocco. The impact of economic control variables seems clear: incomes/profits generated in the trade sector seem to be subject to tax evasion/avoidance and consequently increase the tax gap in Morocco, compared to incomes that are generated by other sectors. Fiscal factors have been introduced in our estimations via dummy variables. They allowed us to conclude that economic agents are more sensitive to indirect fiscal measures and regulations, rather than to direct measures aiming at reducing the tax gap.
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spelling The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impactLe gap fiscal au Maroc: une analyse économétrique de l’impact des facteurs socio-démographiques et fiscauxO diferencial de tributação em Marrocos: uma análise econométrica do impacto dos fatores sociodemográficos e fiscaisgap fiscalévasion fiscaleévitement fiscalfacteurs socio-démographiquesvariables fiscalestax gaptax evasiontax avoidancesocio-demographic factorsfiscal variablesThis study aims to apprehend the impact of non-economic variables on the fiscal gap in Morocco, namely the sociodemographic and the fiscal factors (regulatory changes). The analysis is carried over the period 1980-2018 and includes economic control variables. To do so, we estimate a log-linear model using the modified least squares method. The results shed light on the effect of socio-demographic variables on the evolution of the tax gap in Morocco: age seems to reflect the effect of experience in circumventing taxation. Gender and education do not seem to have any effect on the tax gap in Morocco. The impact of economic control variables seems clear: incomes/profits generated in the trade sector seem to be subject to tax evasion/avoidance and consequently increase the tax gap in Morocco, compared to incomes that are generated by other sectors. Fiscal factors have been introduced in our estimations via dummy variables. They allowed us to conclude that economic agents are more sensitive to indirect fiscal measures and regulations, rather than to direct measures aiming at reducing the tax gap.Cette étude vise à appréhender l'impact des variables non économiques sur le gap fiscal au Maroc, à savoir les facteurs sociodémographiques et les facteurs fiscaux (changements réglementaires). L'analyse est menée sur la période 1980-2018 et inclut des variables de contrôle économiques. Pour ce faire, nous estimons un modèle log-linéaire en utilisant la méthode des moindres carrés modifiés. Les résultats mettent en lumière l'effet des variables sociodémographiques sur l'évolution du gap fiscal au Maroc : l'âge semble refléter l'effet de l'expérience dans le contournement de l'impôt. Le genre et l'éducation ne semblent pas avoir d'effet sur le gap fiscal au Maroc. L'effet des variables de contrôle économiques semble clair : les revenus/bénéfices générés dans le secteur du commerce semblent faire l'objet d’évasion et d’évitement fiscaux et augmentent, par conséquent, le gap fiscal au Maroc, par rapport aux revenus générés par d'autres secteurs. Les facteurs fiscaux ont été introduits dans nos estimations par le biais de variables muettes. Ils nous ont permis de conclure que les agents économiques sont plus sensibles aux mesures et réglementations fiscales indirectes, plutôt qu'aux mesures directes visant à réduire le gap fiscal.Este estudo visa apreender o impacto de variáveis não económicas no hiato fiscal em Marrocos, nomeadamente os factores sociodemográficos e fiscais (alterações regulamentares). A análise é feita para o período 1980-2018 e inclui variáveis de controlo económicas. Para o efeito, estimamos um modelo log-linear utilizando o método dos mínimos quadrados modificados. Os resultados lançam luz sobre o efeito das variáveis sociodemográficas na evolução do diferencial de tributação em Marrocos: a idade parece refletir o efeito da experiência em contornar a tributação. O género e a educação não parecem ter qualquer efeito sobre o diferencial de tributação em Marrocos. O impacto das variáveis de controlo económico parece claro: os rendimentos/lucros gerados no sector do comércio parecem estar sujeitos a evasão/evasão fiscal e, consequentemente, aumentam o diferencial de tributação em Marrocos, em comparação com os rendimentos gerados por outros sectores. Os factores fiscais foram introduzidos nas nossas estimativas através de variáveis fictícias. Estes permitiram-nos concluir que os agentes económicos são mais sensíveis a medidas e regulamentos fiscais indirectos do que a medidas directas destinadas a reduzir o diferencial de tributação.NMd, Núcleo Multidisciplinar2024-03-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.23882/emss.24208https://doi.org/10.23882/emss.24208[RMd] RevistaMultidisciplinar; No. 2 (2024): lnterdisciplinary Perspectives on Economic Development; e202414[RMd] RevistaMultidisciplinar; Núm. 2 (2024): Perspectivas lnterdisciplinarias sobre el desarrollo económico; e202414[RMd] Revue Multidisciplinaire; No 2 (2024): Perspectives interdisciplinaires sur le développement économique; e202414[RMd] RevistaMultidisciplinar; N.º 2 (2024): Perspetivas lnterdisciplinares sobre o desenvolvimento económico; e2024142184-549210.23882/emss.v6n2reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPfrahttps://revistamultidisciplinar.com/index.php/oj/article/view/208https://revistamultidisciplinar.com/index.php/oj/article/view/208/212Direitos de Autor (c) 2024 El Aida Kawtar, Fettahi Ithriinfo:eu-repo/semantics/openAccessKawtar, El AidaIthri, Fettahi2024-03-16T07:05:12Zoai:ojs2.revistamultidisciplinar.com:article/208Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T04:01:17.795745Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
Le gap fiscal au Maroc: une analyse économétrique de l’impact des facteurs socio-démographiques et fiscaux
O diferencial de tributação em Marrocos: uma análise econométrica do impacto dos fatores sociodemográficos e fiscais
title The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
spellingShingle The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
Kawtar, El Aida
gap fiscal
évasion fiscale
évitement fiscal
facteurs socio-démographiques
variables fiscales
tax gap
tax evasion
tax avoidance
socio-demographic factors
fiscal variables
title_short The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
title_full The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
title_fullStr The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
title_full_unstemmed The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
title_sort The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
author Kawtar, El Aida
author_facet Kawtar, El Aida
Ithri, Fettahi
author_role author
author2 Ithri, Fettahi
author2_role author
dc.contributor.author.fl_str_mv Kawtar, El Aida
Ithri, Fettahi
dc.subject.por.fl_str_mv gap fiscal
évasion fiscale
évitement fiscal
facteurs socio-démographiques
variables fiscales
tax gap
tax evasion
tax avoidance
socio-demographic factors
fiscal variables
topic gap fiscal
évasion fiscale
évitement fiscal
facteurs socio-démographiques
variables fiscales
tax gap
tax evasion
tax avoidance
socio-demographic factors
fiscal variables
description This study aims to apprehend the impact of non-economic variables on the fiscal gap in Morocco, namely the sociodemographic and the fiscal factors (regulatory changes). The analysis is carried over the period 1980-2018 and includes economic control variables. To do so, we estimate a log-linear model using the modified least squares method. The results shed light on the effect of socio-demographic variables on the evolution of the tax gap in Morocco: age seems to reflect the effect of experience in circumventing taxation. Gender and education do not seem to have any effect on the tax gap in Morocco. The impact of economic control variables seems clear: incomes/profits generated in the trade sector seem to be subject to tax evasion/avoidance and consequently increase the tax gap in Morocco, compared to incomes that are generated by other sectors. Fiscal factors have been introduced in our estimations via dummy variables. They allowed us to conclude that economic agents are more sensitive to indirect fiscal measures and regulations, rather than to direct measures aiming at reducing the tax gap.
publishDate 2024
dc.date.none.fl_str_mv 2024-03-12
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://doi.org/10.23882/emss.24208
https://doi.org/10.23882/emss.24208
url https://doi.org/10.23882/emss.24208
dc.language.iso.fl_str_mv fra
language fra
dc.relation.none.fl_str_mv https://revistamultidisciplinar.com/index.php/oj/article/view/208
https://revistamultidisciplinar.com/index.php/oj/article/view/208/212
dc.rights.driver.fl_str_mv Direitos de Autor (c) 2024 El Aida Kawtar, Fettahi Ithri
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos de Autor (c) 2024 El Aida Kawtar, Fettahi Ithri
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
dc.source.none.fl_str_mv [RMd] RevistaMultidisciplinar; No. 2 (2024): lnterdisciplinary Perspectives on Economic Development; e202414
[RMd] RevistaMultidisciplinar; Núm. 2 (2024): Perspectivas lnterdisciplinarias sobre el desarrollo económico; e202414
[RMd] Revue Multidisciplinaire; No 2 (2024): Perspectives interdisciplinaires sur le développement économique; e202414
[RMd] RevistaMultidisciplinar; N.º 2 (2024): Perspetivas lnterdisciplinares sobre o desenvolvimento económico; e202414
2184-5492
10.23882/emss.v6n2
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instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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