The collection of public debts: The case of Morocco

Abstract

It's a narrative piece in which the components of the budgetary balance will be discussed. On the African continent generally, and in Morocco in particular, recovering public debt is extremely challenging because of the sophistication of economic actors, the severity of the tax code, and governmental policies. As such, recovering public debt is crucial to Morocco's ability to fulfill its mandate to finance public expenditures.

The task of recovering public debt is entrusted to the public accountants, who are the only ones responsible for collecting the state's debt. However, in addition to failing taxpayers and taxpayers who organize their insolvencies, the public accountants face the paradoxical requirement of recovering public debt while also exercising due diligence well in advance of their deadlines in order to avoid incurring their liability.

The process of recovery involves a number of parties; ordonnators, public accountants, and other state agencies are all tasked with carrying out their respective tasks. This last one is codified by a plethora of laws and regulations that make it clear that in order to reach its conclusion, the public accountant may start a forced recovery process that could result in the contributory defaulter's imprisonment. The biggest challenge to continuing the desired level of development in African and Moroccan countries is the recovery of public debt. In order to do this and succeed, it is necessary to face the obstacles in the way and make the best use of the available tools to enable both the collection of funds and the establishment of a tax culture.         

Keywords: Tax appeals - collection difficulties - impotence of taxpayers - public administration - tax cases - market politics

JEL Classification: H19 

Paper type: Theoretical Research