Taux de taxation optimale et croissance économique : une application empirique au cas du Liban
DOI :
https://doi.org/10.18559/rielf.2020.2.3Mots-clés :
taxation optimale, dépenses publiques, déficit budgétaire, croissance économiqueRésumé
De nombreuses études mettent en évidence l ' impact significatif de la politique fiscale sur le taux de croissance économique, dans les pays présentant une situation financière et économique précaire, similaire au cas libanais. Une étude empirique, couvrant la période 1971-2017, est menée dans cet article, pour déterminer la pression fiscale optimale qui maximise le taux de croissance économique au Liban. Une relation de non-linéarité entre le fardeau fiscal et la croissance économique est alors examinée, à travers le modèle statique de Scully (1996, 2003). En considérant les périodes de conflits politiques et d ' instabilités économiques du pays, les estimations du modèle économétrique aboutissent à un taux de pression fiscale optimal de 20,62%.
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(c) Copyright Poznań University of Economics and Business 2020
Ce travail est disponible sous la licence Creative Commons Attribution 4.0 International .
