Htitich, Mahamed
Analysis of the VAT gaps in Morocco electrónico / Mohamed Htitich .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
INGRESOS FISCALES
MARRUECOS
International VAT Monitor 0925-0832v. 32, n. 1, 2021
Analysis of the VAT gaps in Morocco electrónico / Mohamed Htitich .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
INGRESOS FISCALES
MARRUECOS
International VAT Monitor 0925-0832v. 32, n. 1, 2021