Analysis of the VAT Gaps in Morocco

Journal
Htitich, M.
Morocco
International VAT Monitor 2021 (Volume 32), No. 1
Format/Price
JournalUSD 45

VAT in Morocco, as in other countries, is the main source of funding of the state budget. In this article, the author examines its performance by calculating its potential revenue and its gaps. It has been found that fluctuations in its potential revenue are in fact affected more by lack of compliance to legislation than by the legislation itself. However, changes in the latter are still conceivable, and could mitigate revenue losses.