Analysis of the VAT Gaps in Morocco

VAT in Morocco, as in other countries, is the main source of funding of the state budget. In this article, the author examines its performance by calculating its potential revenue and its gaps. It has been found that fluctuations in its potential revenue are in fact affected more by lack of compliance to legislation than by the legislation itself. However, changes in the latter are still conceivable, and could mitigate revenue losses

MoreLess

Year of publication:	[2021]
Authors:	Htitich, Mohamed
Publisher:	[S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Marokko \| Morocco \| Input-Output-Analyse \| Input-output analysis \| EU-Staaten \| EU countries

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International VAT Monitor, No. 1 (Volume 32) , January/February 2021 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 14, 2021 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013223759