In the context of research on the determinants of tax revenue, the aim of this paper is to study the determinants of tax effort for the Moroccan case, through the ratio of tax revenue to GDP. The work tries to determine how do structural and macroeconomic factors affect tax effort, taking into account external environment and social dimension. By presenting the most used different approaches to examine the determinants of tax revenue, the paper introduces the empirical model, then discuss the main econometric results. The estimates conclude that in the short and long terms, the share of the service sector, unlike other studies which have found a negligible impact on the dynamism of tax revenue, has a negative impact on the tax revenue ratio. While GDP per capita and the urban population rate show a positive sign. The monetary sector aggregate has a positive impact on the performance of tax revenue, since the dematerialization of economic transactions improves fiscal dynamics. All these results are largely in line with theoretical predictions, and highlight the influence of key sectors on the performance of tax revenue in Morocco.