Determinants of Value-Added Tax Revenue Transfers in Municipalities of Emerging Economies
This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT transfers to...
| الحاوية / القاعدة: | Economies |
|---|---|
| المؤلفون الرئيسيون: | , , |
| التنسيق: | مقال |
| اللغة: | الإنجليزية |
| منشور في: |
MDPI AG
2025-04-01
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://www.mdpi.com/2227-7099/13/5/117 |