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Impact de la décentralisation fiscale sur l’inclusion sociale au niveau local au Maroc Une analyse empirique à l’aide de l’approche ARDL en séries chronologiques

Boukbech, Rachid and Liouaeddine, Mariem (2021): Impact de la décentralisation fiscale sur l’inclusion sociale au niveau local au Maroc Une analyse empirique à l’aide de l’approche ARDL en séries chronologiques. Published in: Les Cahiers du Plan No. 53 (November 2021): pp. 43-54.

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Abstract

The objective of this article is to assess the impact of fiscal decentralization on social inclusion at the local level in Morocco during the period 2002-2017. To this end, we constructed a social inclusion index (IIS) according to the ACP approach, and we calculated two fiscal decentralization indices (revenue (IDFR) and expenditure (IDFD)) which are alternately the exogenous variables of the two models estimated using time series econometric techniques. The control variables used are gross fixed capital formation (GFCF) and the population growth rate (TxPOP). The empirical results of the study show that the model of fiscal decentralization measured by expenditure is not significant. However, fiscal decentralization measured by revenue has a significant and negative impact on social inclusion. This finding indicates that the effect of fiscal decentralization in Morocco remains limited. The mobilization of local tax revenues could depend not only on the fiscal decentralization system adopted, but also on other political, socio-economic, demographic, etc. factors.

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