O diferencial de tributação em Marrocos
uma análise econométrica do impacto dos fatores sociodemográficos e fiscais
DOI:
https://doi.org/10.23882/emss.24208Palavras-chave:
gap fiscal, évasion fiscale, évitement fiscal, facteurs socio-démographiques, variables fiscalesResumo
Este estudo visa apreender o impacto de variáveis não económicas no hiato fiscal em Marrocos, nomeadamente os factores sociodemográficos e fiscais (alterações regulamentares). A análise é feita para o período 1980-2018 e inclui variáveis de controlo económicas. Para o efeito, estimamos um modelo log-linear utilizando o método dos mínimos quadrados modificados.
Os resultados lançam luz sobre o efeito das variáveis sociodemográficas na evolução do diferencial de tributação em Marrocos: a idade parece refletir o efeito da experiência em contornar a tributação. O género e a educação não parecem ter qualquer efeito sobre o diferencial de tributação em Marrocos. O impacto das variáveis de controlo económico parece claro: os rendimentos/lucros gerados no sector do comércio parecem estar sujeitos a evasão/evasão fiscal e, consequentemente, aumentam o diferencial de tributação em Marrocos, em comparação com os rendimentos gerados por outros sectores. Os factores fiscais foram introduzidos nas nossas estimativas através de variáveis fictícias. Estes permitiram-nos concluir que os agentes económicos são mais sensíveis a medidas e regulamentos fiscais indirectos do que a medidas directas destinadas a reduzir o diferencial de tributação.
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Direitos de Autor (c) 2024 El Aida Kawtar, Fettahi Ithri
Este trabalho encontra-se publicado com a Creative Commons Atribuição-NãoComercial 4.0.
