This article investigates the feasibility of designing a comprehensive insurance solution without the involvement of insurers or intermediaries. The study begins by the introduction of the blockchain and smart contract concept and their transformative potential on many sectors, of which the insurance market. A novel Peer-to-Peer home insurance model using the parametric concept is presented, answering a real-world issue. To validate the concept, the model is realized on an Ethereum blockchain testbed. Results of the demonstration reveal the feasibility of the solution and the potential of this type of application to streamline insurance processes, enhance transparency, and reduce reliance on intermediaries. This article contributes to the ongoing evolution of the insurance by examining the paradigm shift from centralized to decentralized models. And by addressing the ability of blockchain and smart contracts to realize this shift.

This article represents the cornerstone of this research since it allows us to invalidate or confirm the existence of a crowdfunding potential in Morocco. These elements of answer to our problematic were possible to us by the means of the realization of a quantitative survey which we carried out with a representative sample of the order of 200 people via Internet and on ground, we wanted to confer to this survey a credibility and a reliability of the results is the reason why we initially proceeded to the estimate of our sample based on criteria as well demographics (sex, age ...) that criteria of geographical and psycho-graphic order by transposing each respondent as a donor and as a project leader. In a second phase, we conducted a pre-test of the questionnaire with a dozen people to assess the flow and order of the questions, in addition to the time spent administering the questionnaires in order to evaluate the time constraint.

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...