Profoundly taxation differs and varies from one country to another and thus mirroring community’s choices. Commonly, neither all the countries share the similar tax to GDP ratio, nor tax system structure. These distinctions are explicit by the varieties of Income Per Capita, and as well as society’s inclinations. Besides, the historical evolution of the taxation system. We are to in this article, tackling an elaborate comparison between Morocco’s tax to GDP ratio and ECOWAS which aiming to determine the characteristics of Moroccan taxation system in order to enable us to improve the performance of our system.
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