Taux de Taxation Optimale et Croissance Économique : une Application Empirique au cas du Liban

• Autorzy: Rosette Ghossoub Sayegh , Nisrine Hamdan Saade

Warianty tytułu

Optimal Tax Rate and Economic Growth : an Empirical Application to the Case of Lebanon

• Języki publikacji: FR

Abstrakty

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%.(abstrakt oryginalny)

EN

Many studies highlight the significant impact of fiscal policy on the economic growth rate, in countries with a precarious financial and economic situation, similar to the Lebanese case. An empirical study, covering the period 1971-2017, is conducted in this paper, to determine the optimal tax burden that maximizes the economic growth rate in Lebanon. A non-linear relationship between the tax burden and economic growth is examined, using the Scully static model Scully (1996, 2003). Looking at the country ' s periods of political conflict and economic instability, the econometric model estimates lead to an optimal tax burden of 20.62%.(original abstract)

Słowa kluczowe

EN

Taxation; Tax optimization; Budget deficit; Economic growth

PL

Opodatkowanie; Optymalizacja podatkowa; Deficyt budżetowy; Wzrost gospodarczy

• Czasopismo: Revue Internationale des Economistes de Langue Française : revue de l'Association Internationale de Economistes de Langue Française avec la collaboration Université des Sciences Economiques et de Gestion
• Rocznik: 2020
• Tom: 5
• Numer: nr 2
• Strony: 66--86

Twórcy

autor

Rosette Ghossoub Sayegh

• Université Saint-Joseph, Beyrouth

autor

Nisrine Hamdan Saade

• Université Saint-Joseph, Beyrouth

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