You might also like

More about Evaluating Value Added Tax in Morocco

• Book details
• Synopsis
• Trending among others

You get 106 loyalty points

Book 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.

Book details

• Full title: Evaluating Value Added Tax in Morocco
• Author: Fredrika Cruce Naeyé
• Language: English
• Binding: Paperback
• Number of pages: 68
• EAN: 9783846519110
• ID: 06904929
• Publisher: LAP Lambert Academic Publishing
• Weight: 113 g
• Dimensions: 229 × 152 × 4 mm
• Date of publishing: 17. October 2011

Trending among others

---

---

---