Analysis of the VAT gaps in Morocco electrónico Mohamed Htitich
By: Htitich, Mahamed
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | INGRESOS FISCALES | MARRUECOS
In:
International VAT Monitor v. 32, n. 1, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/1-4 (Browse shelf) | Available | IVM/2021/1-4 |
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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.
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