Evaluating Value Added Tax in Morocco

Fredrika Cruce Naeyé

ISBN 10: 3846519111 / ISBN 13: 9783846519110

Published by LAP LAMBERT Academic Publishing Okt 2011, 2011

About this Item

Neuware -Following trade liberalisation and the resulting loss in government revenues from trade tariffs, governments need to find other sources of revenue to compensate for their loss. Many developing countries have set their hopes on value added tax (VAT). This was also the case for Morocco when it introduced VAT in 1986. Over the years it has become evident that the Moroccan VAT is not sufficiently simple, neutral and equitable as the number of exemptions and differentiated rates have multiplied and the informal sector is substantial. A VAT-reform was initiated in 2005 with the aim of progressively implementing a modern VAT, in line with best international practices. In this study, the author evaluates the Moroccan VAT-system, especially following the changes that have been implemented as part of the most recent fiscal reform.Books on Demand GmbH, Überseering 33, 22297 Hamburg 68 pp. Englisch.

Seller Inventory # 9783846519110

Bibliographic Details

• Title: Evaluating Value Added Tax in Morocco
• Publisher: LAP LAMBERT Academic Publishing Okt 2011
• Publication Date: 2011
• Language: English
• ISBN 10: 3846519111
• ISBN 13: 9783846519110
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 5D millimeters 220 millimeters width by 150 millimeters height by 5 millimeters depth
• Weight: 119 grams

About this title

Synopsis

Following trade liberalisation and the resulting loss in government revenues from trade tariffs, governments need to find other sources of revenue to compensate for their loss. Many developing countries have set their hopes on value added tax (VAT). This was also the case for Morocco when it introduced VAT in 1986. Over the years it has become evident that the Moroccan VAT is not sufficiently simple, neutral and equitable as the number of exemptions and differentiated rates have multiplied and the informal sector is substantial. A VAT-reform was initiated in 2005 with the aim of progressively implementing a modern VAT, in line with best international practices. In this study, the author evaluates the Moroccan VAT-system, especially following the changes that have been implemented as part of the most recent fiscal reform.

About the Author

Fredrika Cruce Naeyé holds an M.A. degree in Political Science and a Bachelor in Economics from Lund University, Sweden, as well as an M.A. in European Political and Administrative Studies from the College of Europe in Bruges, Belgium.