The Contribution of Fiscal Measures to Increasing Moroccan Business Performance: Exploratory study

Abstract

The world is currently facing a health crisis with unprecedented economic and social implications. Morocco, like other countries, has been strongly affected by the consequences of this crisis, putting to the test both the capacity of its health system to respond to a high demand for care and the resilience of its economy to absorb the repercussions of this unprecedented crisis. This article aims to explore the fiscal management practices that have been implemented by the public administration to promote the performance of distressed companies. To this end, an exploratory qualitative study is conducted with three operators. The data collection method adopted is the semi-structured interview and the content analysis is done on Nvivo. The questions addressed to the 5 managers of the selected cases on the basis of quantitative and qualitative criteria are derived from the literature review developed and which focused on the definition of tax measures introduced by the tax authorities as well as their management and their impact on performance.

As a result of the results obtained, the organizations concerned are aware of the importance of taxation as a catalyst for performance. The study concluded that a considerable effort remains to be made in the area of taxation.

JEL Classification: H2

Paper type: Empirical research