| 000 | 01162nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c143601 _d143601 |
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| 003 | ES-MaIEF | ||
| 005 | 20210217110331.0 | ||
| 007 | ta | ||
| 008 | 210217t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968748 _aHtitich, Mahamed |
|
| 245 | 0 |
_aAnalysis of the VAT gaps in Morocco _helectrónico _c Mohamed Htitich |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aVAT 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aINGRESOS FISCALES _947378 |
|
| 650 | 4 |
_aMARRUECOS _947687 |
|
| 773 | 0 |
_9164351 _oIVM/2021/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 1, 2021 |
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| 942 | _cRE | ||