The tax gap in Morocco: an econometric analysis of sociodemographic and fiscal factors’ impact
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | |
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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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 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799138187095834624 |