摩洛哥的贸易开放和税收结构:评价和影响

IF 3 Q1 ECONOMICS
Salhi Salah Eddine, Ritahi Oussama, Echaoui Abdellah
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引用次数: 0

摘要

在目前的工作中,我们试图实证评估贸易开放对摩洛哥税收结构的影响。这些估计涵盖了1985年至2019年期间。利用两阶段最小二乘(2SLS)方法建模的结果证实,关税的降低对外贸收入产生了负面影响,从而对总税收产生了负面影响。此外,关税的减少减少了国内收入,特别是增值税和公司税。此外,研究表明,贸易开放的其他传导渠道,即进口自由化、出口促进和汇率的可变性,不仅会导致贸易收入的减少,而且还会带来国内收入的增加。最后,模式化的事实和经济模型的结果使我们能够推断,摩洛哥经济决策者为刺激对外贸易而采取的措施导致了贸易税收的损失和财政的不公正。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
TRADE OPENNESS AND TAX STRUCTURE IN MOROCCO: EVALUATION AND IMPACTS
In the present work, we seek to empirically assess the effects of trade openness on the Moroccan tax structure. The estimations are covering the period between 1985 and 2019. The results of the modeling using the Two-Stage Least Squares (2SLS) method confirm that the reduction of customs duties has a negative impact on foreign trade revenues, and consequently, on total tax revenues. Also, the reduction in customs duties reduces domestic revenues, notably, value-added tax, and corporate tax. Additionally, it has been shown that not only do the other channels of transmission of trade openness, namely: the liberalization of imports, the promotion of exports, and the variability of the exchange rate, lead to a decrease in trade revenue, but they also bring about an increase in domestic revenue. Finally, the results of the stylized facts and economic modeling allowed us to deduce that the measures taken by Moroccan economic decision-makers to stimulate foreign trade have led to a loss of trade taxes and fiscal injustice.
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