EvaluationofFiscalEffortinDeveloping Countries:TheCaseofMorocco
Keywords:
Keywords:Fiscaleffort,SFAmodel,Budgetarypolicy JEL classification : F31, F41, E58, E62, E63Abstract
Inrecentyears,Moroccaneconomicgrowthhasacceleratedrelatively,buttax revenueshaveremainedrelativelystable(averaging20%ofGDP).Theunderutilizationofrevenuescomparedtothisincreasing trendstems from both the structure of the economy and the fiscal policy of the country. The predominanceof the agricultural sector and the weight of the informal sector in the economy are factors that donot encourage the mobilization of tax revenues in Morocco
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