Pression fiscale optimale : Synthèse de la littérature théorique et empirique

Authors

  • Otmane ERGUIGUE Docteur en sciences économiques et gestion. Université Mohamed V -Maroc / Faculté des Sciences Juridiques Economiques et Sociales –Salé Maroc.

DOI:

https://doi.org/10.5281/zenodo.8196089

Keywords:

Pression fiscale; Taux d'imposition optimal; Croissance économique.

Abstract

Few studies on the determination of the optimal tax rate and its effect on growth. This article represents an attempt to contribute to the empirical literature of Optimal Tax Pressure, Budget Constraint and Economic Growth and a summary of the theoretical and empirical literature of Tax Pressure, Budget Cycle and Fiscal Potential.

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Published

2023-07-29

How to Cite

ERGUIGUE , O. (2023). Pression fiscale optimale : Synthèse de la littérature théorique et empirique. International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA), 5(4), 550–557. https://doi.org/10.5281/zenodo.8196089

Issue

Vol. 5 No. 4 (2023): Issue 04 (2023)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.