[ Le système fiscal marocain : une contrainte majeure à l'équilibre des finances publiques ]
Volume 14, Issue 3, February 2016, Pages 824–842
Rachid Hasnaoui1
1 Professeur, Laboratoire Polyvalent en Recherche & Développement, Université Sultan Moulay Slimane, Faculté Polydisciplinaire Béni Mellal, Morocco
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The objective of this paper is to show the constraints of the Moroccan tax system in a context marked by the suffering of public finances. Indeed, following the effects of the international financial crisis generating a decline in economic growth as the social movements that took place later in 2011 as part of what has been called the "Arab Spring", the public spending has increased dramatically especially following the weight of payroll and the load of the compensation system. In parallel, this increase in public spending has been accompanied by a reduction of public resources. The public receipts that come mainly from taxes are condemned by a lame tax system, unfair and derogatory. He is a lame tax system because he apprehends, at every opportunity, the concept of reform, to a reduction in rate, he is unfair because it is concentrated on a few categories of taxpayers and he is derogatory because it provides tax incentives sometimes unjustified for many sectors. Faced with this situation, budgetary balance cannot be achieved. The recourse to public borrowing remains a 'normal' solution chosen by the government. In fact, public debt weighs heavily on the general state budget. The burden of debt service which is up sharply continuous, has contributed to the deterioration of the budgetary balance. With the aim to reduce this structural budget deficit as opposed at cyclical deficit, it is important to proceed in real reforms concerning taxation, public subsidies system and the good governance of public finances.
Author Keywords: public finance crisis, public spending, budget deficit, public borrowing, lame tax system, proposals for improvement, Moroccan government.
Volume 14, Issue 3, February 2016, Pages 824–842
Rachid Hasnaoui1
1 Professeur, Laboratoire Polyvalent en Recherche & Développement, Université Sultan Moulay Slimane, Faculté Polydisciplinaire Béni Mellal, Morocco
Original language: French
Copyright © 2016 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The objective of this paper is to show the constraints of the Moroccan tax system in a context marked by the suffering of public finances. Indeed, following the effects of the international financial crisis generating a decline in economic growth as the social movements that took place later in 2011 as part of what has been called the "Arab Spring", the public spending has increased dramatically especially following the weight of payroll and the load of the compensation system. In parallel, this increase in public spending has been accompanied by a reduction of public resources. The public receipts that come mainly from taxes are condemned by a lame tax system, unfair and derogatory. He is a lame tax system because he apprehends, at every opportunity, the concept of reform, to a reduction in rate, he is unfair because it is concentrated on a few categories of taxpayers and he is derogatory because it provides tax incentives sometimes unjustified for many sectors. Faced with this situation, budgetary balance cannot be achieved. The recourse to public borrowing remains a 'normal' solution chosen by the government. In fact, public debt weighs heavily on the general state budget. The burden of debt service which is up sharply continuous, has contributed to the deterioration of the budgetary balance. With the aim to reduce this structural budget deficit as opposed at cyclical deficit, it is important to proceed in real reforms concerning taxation, public subsidies system and the good governance of public finances.
Author Keywords: public finance crisis, public spending, budget deficit, public borrowing, lame tax system, proposals for improvement, Moroccan government.
Abstract: (french)
L'objectif de ce papier est de montrer les contraintes du système fiscal marocain dans un contexte marqué la souffrance des finances publiques. En effet, faisant suite aux effets de la crise financière internationale engendrant une baisse de la croissance économique ainsi que les mouvements sociaux qui ont eu lieu par la suite en 2011 dans le cadre de ce qui a été appelé « le printemps arabe », les dépenses publiques ont connu une hausse spectaculaire à cause notamment du poids de la masse salariale et de la charge de compensation. Parallèlement, cette hausse des dépenses publiques a été accompagnée d'une réduction des ressources publiques. Les recettes publiques qui proviennent en majorité de la fiscalité sont condamnées par un système fiscal boiteux, inéquitable et dérogatoire. Boiteux parce qu'il appréhende, à chaque occasion, la notion de la réforme à une réduction du nombre de taux, inéquitable car concentré sur quelques types de contribuables et dérogatoire puisqu'il accorde des incitations parfois injustifiés pour bon nombre de secteurs. Face à cette situation, l'équilibre budgétaire ne peut être réalisé. L'appel à une mobilisation des ressources notamment les emprunts reste une solution « normale » choisi par le gouvernement. En fait, la dette publique pèse lourdement sur le budget général de l'Etat. La charge du service d'une dette qui « s'autoentretient » a largement contribué à la dégradation du solde budgétaire. Dans l'objectif de réduire ce déficit budgétaire structurel par opposition au déficit conjoncturel, il convient de procéder par de véritables réformes touchant à la fiscalité, au système de compensation et à la bonne gouvernance des finances publiques.
Author Keywords: crise des finances publiques, dépenses publiques, déficit budgétaire, emprunt public, système fiscal boiteux, ébauche de solutions, gouvernement marocain.
How to Cite this Article
Rachid Hasnaoui, “The Moroccan tax system: a major constraint to the balance of public finances,” International Journal of Innovation and Applied Studies, vol. 14, no. 3, pp. 824–842, February 2016.
