Template-Type: ReDIF-Article 1.0
Author-Name: Lotfi BENAZZOU
Author-Email: ezzarzaria@gmail.com
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Rachid ZOUBAIR
Author-Email: Razou76@gmail.com
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Title: Adapting Moroccan Fiscal Policy to the Coronavirus Crisis
Abstract: This theoretical research article delves into the role of Moroccan fiscal policy in response to the COVID-19 crisis. It assesses the emergency fiscal measures taken by the Moroccan government, comparing them to international standards. The analysis also examines the impact of the crisis on public finances, highlighting a significant deficit in tax revenues. To compensate for this loss, the study posits the need for a robust fiscal policy, which is crucial to support an effective economic recovery post-crisis. Structured around five strategic pillars, this policy aims to expand social protection, integrate the informal sector, combat tax fraud, establish a trustworthy relationship between taxpayers and the state, support productive enterprises, and enhance the purchasing power of citizens.   Keywords: COVID-19; fiscal measures; fiscal policy; revenue mobilization; economic recovery. JEL Classification: E62 ; H12 ; H20 ; O23 ; I18 Paper type: Theoretical Article.
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 645-661
Volume: 5
Issue: 2
Year: 2024
File-URL: https://ijafame.org/index.php/ijafame/article/view/1325
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1325/1324
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:5:y:2024:i:2:p:645-661