DE LA CONTRAINTE BUDGETAIRE AU POTENTIEL FISCAL : QUELLE RELATION EMPIRIQUE POUR LE MAROC ?

Résumé

The contemporary situation of public finances requires an assessment of the effects of taxation on the financing of the economy through the creation of budgetary areas. Indeed, with a fiscal pressure of 18.6% in 2016, and a record trade deficit of 20% of GDP, it seems legitimate to question the potential level of the tax burden in Morocco. Thus, the study of the tax effort is necessary for the apprehension of the public budget constraint. Through this study, we estimated through structural modeling in Randomized Panel data, during the period 2000-2016 to assess the optimal tax burden level. According to our results, the annual evolution of the geometric average tax potential in Morocco during the study period is 1.65%., Thus reflecting an effective levy level above the tax burden of the comparator countries, and thus structurally creating an additional fiscal space for the national economy.