Theoretical and Applied Economics
No. 3 / 2026 (648), Autumn
Tax pressure and governance in a spatially interdependent world: international evidence and Morocco’s positioning
FSJES-Salé, Mohammed V University, Morocco
Mohamed KARIM
FSJES-Salé, Mohammed V University, Morocco
Ilham DKHISSI
International University of Rabat, Morocco
Abstract. This paper examines relationships between governance and tax pressure across 118 countries using country-level averages for 2000–2023. Combining Moran’s I, an economic-proximity matrix, and cross-sectional regressions, it identifies significant positive clustering in both variables, stronger for taxation. Governance is positively and significantly associated with tax pressure in baseline and spatially augmented specifications. The spatial term absorbs residual dependence, while Morocco records tax pressure above its baseline-predicted level without being an outlier. The findings highlight institutional quality and economic interdependence as correlates of fiscal capacity, while avoiding causal interpretations, and support equitable tax-base development in emerging economies.
Contents
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Financial inclusion and sustainable development in Algeria: an empirical analysis using the ARDL Model (2004-2022)
The Impact of Fiscal Policy on Inflation in Romania
Comparing regional and global spillovers to the GCC equity markets
Tax pressure and governance in a spatially interdependent world: international evidence and Morocco’s positioning
Management and performance of territorial police structures: a conceptual framework based on indicators