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Forecasting Moroccan Tax Revenues: An Analysis Using International Institutions Methodologies and VECM

Kasarinlan: Philippine Journal of Third World Studies

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Title Forecasting Moroccan Tax Revenues: An Analysis Using International Institutions Methodologies and VECM
 
Creator Firdawss, TAHRI
Karim, Mohamed
 
Description The forecast of tax revenues is based on several methodologies. The literature review of empirical studies has concluded that the main ones are; the effective tax rate approach, the marginal tax rate approach, the elasticity approach, the regression approach and the analysis of co-integration. These approaches are advocated by International institutions, especially the International Monetary Fund (IMF) in its technical assistance of developing countries and its trainings to officials. Thereby, this paper aims to examine these different approaches, to apply them on Moroccan data and to compare their results in order to improve the forecasting system of Moroccan tax revenues. It turns out that the forecast of government revenue is a tough task that relies on the perfect knowledge of the predictable variables context and the awareness of the various external factors that can influence the future achievements. Moreover, regular comparisons of the forecasts and the revenue recorded are found to be fundamental to assess the quality of the estimates in order to increase the accuracy of predictions.
 
Publisher SCHOLINK INC.
 
Contributor —
 
Date 2018-11-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scholink.org/ojs/index.php/jepf/article/view/1686
10.22158/jepf.v4n4p304
 
Source Journal of Economics and Public Finance; Vol 4, No 4 (2018); p304
2377-1046
2377-1038
 
Language eng
 
Relation http://www.scholink.org/ojs/index.php/jepf/article/view/1686/1845
 
Rights Copyright (c) 2018 TAHRI Firdawss, Mohamed Karim
http://creativecommons.org/licenses/by/4.0