L’impôt sur le revenu et son impact sur la dynamique de croissance au Maroc (notice n° 1368072)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02711cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250525022021.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ourahma, Asmae |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’impôt sur le revenu et son impact sur la dynamique de croissance au Maroc |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 19 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The policy of active support for internal demand factors, which has characterized the Moroccan growth model since the early 2000s, has shown its limitations. In Morocco, tax revenues constitute the main source of funding, covering approximately 75% of the general state budget. Through its interventionist fiscal policy, Morocco thus partly ensures growth through taxation. The purpose of this article is to demonstrate the impact of income tax on the growth dynamics in Morocco, highlighting the causal links between income tax revenues and GDP. To achieve this, we first examined the evolution of variables defined over the period from 2002 to 2019 to determine the specificity of their trends. Subsequently, we employed the VAR cointegrated model method to study the existing impact between income tax revenues and GDP. JEL Codes: O47, E62, H24, C32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La politique de soutien actif aux facteurs internes de la demande qui caractérise le modèle de croissance marocain depuis le début des années 2000 a montré ses limites. Au Maroc, les recettes fiscales constituent la principale source de financement et couvrent environ 75 % du budget général de l’État. A travers sa politique fiscale interventionniste, le Maroc assure donc, en partie, la croissance au moyen de l’impôt. L’objet de cet article est de montrer l’impact de l’impôt sur le revenu sur la dynamique de croissance au Maroc, en mettant en exergue les liens de causalités entre les recettes de l’IR et le PIB. Pour ce faire, nous avons étudié dans un premier temps l’évolution des variables définies dans un intervalle entre 2002 et 2019 afin de déterminer la spécificité de leur évolution. Ensuite, nous avons procédé par la méthode du modèle VAR cointégré pour étudier l’impact existant entre les recettes de l’IR et le PIB. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | croissance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impôt sur le revenu |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modèle VAR cointégré |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PIB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politique fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fiscal Policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GDP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Growth |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Income Tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VAR Cointegrated Model |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Alj, Bouchra |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Marché et organisations | 53 | 2 | 2025-05-23 | p. 117-143 | 1953-6119 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-marche-et-organisations-2025-2-page-117?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-marche-et-organisations-2025-2-page-117?lang=fr&redirect-ssocas=7080</a> |
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