The reform process of the Moroccan tax system

Abstract

Today, tax policy no longer has the sole mission of collecting financial resources. It has become an effective instrument for the implementation of the state's socio-economic policy. Therefore, any change or reform of the tax system will undoubtedly have an impact on the economy of a country.

In the case of Morocco, the succession of reforms of the Moroccan tax system initiated during the last three decades shows the will of the public authorities to adapt the tax policy to the economic and social evolution of the country.

These reforms have generally followed the international trend, and therefore have sought to make taxation more growth and investment friendly, with income tax cuts and corporate tax modernization.

In this context, a new framework law (69-19) on tax reform has just been published in the Official Gazette on August 5, 2021, in order to guide and frame this major project and to harmonize the tax policy with the new development model.

In this theoretical article, we will first try to analyze the milestones in the process of reforming the Moroccan tax system, then we will try to discuss the characteristics of this system, then we will examine the objectives of the new framework law on tax reform and finally, we will make some recommendations.

Classification : H2.

Type of paper : Theoretical article