均等化的财政差异及其对摩洛哥区域发展的影响

Financial divergences of equalization and their impact on regional development in Morocco

本文旨在分析财政均等化对摩洛哥区域发展的影响。虽然通过财政均等化机制进行财富再分配,促进了有利于贫困和弱势地区的平等和公平,但这一机制仍存在一些缺点。下文的分析证实,财政均等化对不得不分配出部分资源的捐助区域和有可能陷入发展陷阱的受援区域都有“摊销效应”。尽管有分析认为均等化机制能促进区域之间的团结与平等,然而,地方的实际情况表明,这一机制并没有鼓励受益地区改进税收工作或制定发展战略。因此,均等化制度的有效性要求详细了解不平衡的原因,以便根据原因而不是表象采取行动。

The purpose of this artide is to analyse the impact of financial equalization on regional development in Morocco.While the redistribution of wealth through the fnancial equalization mechanism promotes equality and equity in favour of poor and disadvantaged regions,this mechanism still suffers from several shortcomings.The following analysis confimms that financial equalization has an amortization effect both on the donor regions that are forced to allocate part of their resources and on the recipient regions that risk flling into a development trap.Notwithstanding this analysis,equalization promotes solidarity and equality between territories;however,the actual situation on the ground confirmns that this mechanism does not encourage beneficiary regions to improve their tax effort or develop their development strategies.The effec-tiveness of the equaliation system therefore requires a detailed understanding of the reasons for inequalities in order to act on the causes rather than on the symptoms.