évaluation de l’espace budgétaire au Maroc : une analyse empirique à travers l’approche de l’effort fiscal

This paper,investigate the question of the evaluation of the Moroccan fiscal space by the way of the notion of fiscal effort. This issue seems to be necessary in a context as that of Morocco where taxes generate most of the resources of the State budget. The fiscal effort is an unavoidable indicator because it simultaneously allows to assess the capacity to exploit fiscal resources and to situate actual government revenues in relation with level of levy determined by the structural factors. In order to do this, we used a random-effect model, during the 1990-2012 period, the main results: A positive fiscal effort reflects an actual levy level higher than the expected levy given the structural characteristics of the country. From this we can deduce that the revenue space is well exploited.