[ Le système fiscal marocain : Un système perfectible ]
Volume 24, Issue 2, September 2018, Pages 834–844
Hafid Barka1 and Mohammed Saber Hassainate2
1 Research Team in Economics and Management of telecommunications and information technologies, National Institute of Posts and Telecommunications, Rabat, Morocco
2 Enseignant-chercheur, Département de Gestion, Faculté de Droit Agdal, Université Mohammed V Rabat, Morocco
Original language: French
Copyright © 2018 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 present work aims to analyze the evolution of the Moroccan tax system since the 2000s in order to draw the lessons, and to be able to decide on its future evolutions. We conclude that the Moroccan tax system remains perfectible and therefore requires the continuation and the in-depth tax reform. Contributions from the tax reforms and adjustments of the 2000s are undeniable: simplification of the management of the tax system, guarantees granted to taxpayers, reduction of tax rates, downward revision of tax exemptions, progressive enlargement of the tax base, provision of the incentives in favor of investment and of social order, improving tax revenues, reducing the tax burden ... However, the Moroccan tax system remains perfectible. Despite the progress made, it still has limitations and therefore, requires the continuation and in-depth tax reform. A deepening of tax reform is needed. In particular, it is necessary to tackle the broadening of the tax base, the systematic fight against tax fraud and tax evasion, the modernization of the tax management, the development of the spontaneous adherence of taxpayers to the taxation system, the widening of the use of advanced taxation techniques, the continuous simplification of tax procedures, the digitization of the management of the tax system...
Author Keywords: Moroccan tax system, reforms and tax adjustments of the 2000s, in-depth tax reform, tax base, tax evasion and avoidance, tax management, management of the Moroccan tax system.
Volume 24, Issue 2, September 2018, Pages 834–844
Hafid Barka1 and Mohammed Saber Hassainate2
1 Research Team in Economics and Management of telecommunications and information technologies, National Institute of Posts and Telecommunications, Rabat, Morocco
2 Enseignant-chercheur, Département de Gestion, Faculté de Droit Agdal, Université Mohammed V Rabat, Morocco
Original language: French
Copyright © 2018 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 present work aims to analyze the evolution of the Moroccan tax system since the 2000s in order to draw the lessons, and to be able to decide on its future evolutions. We conclude that the Moroccan tax system remains perfectible and therefore requires the continuation and the in-depth tax reform. Contributions from the tax reforms and adjustments of the 2000s are undeniable: simplification of the management of the tax system, guarantees granted to taxpayers, reduction of tax rates, downward revision of tax exemptions, progressive enlargement of the tax base, provision of the incentives in favor of investment and of social order, improving tax revenues, reducing the tax burden ... However, the Moroccan tax system remains perfectible. Despite the progress made, it still has limitations and therefore, requires the continuation and in-depth tax reform. A deepening of tax reform is needed. In particular, it is necessary to tackle the broadening of the tax base, the systematic fight against tax fraud and tax evasion, the modernization of the tax management, the development of the spontaneous adherence of taxpayers to the taxation system, the widening of the use of advanced taxation techniques, the continuous simplification of tax procedures, the digitization of the management of the tax system...
Author Keywords: Moroccan tax system, reforms and tax adjustments of the 2000s, in-depth tax reform, tax base, tax evasion and avoidance, tax management, management of the Moroccan tax system.
Abstract: (french)
Le présent travail a pour objectif d’analyser l’évolution du système fiscal marocain depuis les années 2000 afin d’en tirer les enseignements et pouvoir se prononcer sur ses évolutions futures. Nous concluons que le système fiscal marocain demeure perfectible et requiert par conséquent la poursuite et l'approfondissement de la réforme fiscale. Les apports des réformes et aménagements fiscaux des années 2000 sont indéniables : simplification de la gestion du système fiscal, garanties accordées aux contribuables, réduction des taux d'imposition, révision à la baisse des exonérations fiscales, élargissement progressif de l'assiette, prises de mesures incitatives en faveur de l'investissement et à caractère social, amélioration des recettes fiscales, allégement de la charge fiscale … Pourtant, le système fiscal marocain demeure perfectible. En dépit des avancées accomplies, il présente encore des limites et requiert par conséquent la poursuite et l'approfondissement de la réforme fiscale. Un approfondissement de la réforme fiscale s’impose. Il y a lieu notamment de s’atteler à l'élargissement de l'assiette fiscale, la lutte systématique contre la fraude et l'évasion fiscales, la modernisation de l'administration fiscale, le développement de l'adhésion spontanée des contribuables à l'impôt, l'élargissement de l'utilisation des techniques évoluées d'imposition, la simplification continue des procédures fiscales, la numérisation de la gestion du système fiscal...
Author Keywords: système fiscal marocain, réformes et aménagements fiscaux des années 2000, approfondissement de la réforme fiscale, assiette fiscale, fraude et l'évasion fiscales, administration fiscale, gestion du système fiscal marocain.
How to Cite this Article
Hafid Barka and Mohammed Saber Hassainate, “The Moroccan tax system : A perfectible system,” International Journal of Innovation and Applied Studies, vol. 24, no. 2, pp. 834–844, September 2018.
