The performance of spot tax audits in morocco: an effective device?

Abstract

Spot tax audits are a measure adopted by the Moroccan tax authorities in 2011 to strengthen on-site tax control mechanisms. These audits are non-exhaustive and faster, allowing for a targeted assessment without extending investigations to the entire accounting system. This article first aims to highlight the various aspects of spot checks and then address the question of their performance and effectiveness. The results of this study, which is part of a descriptive approach based on statistical data, have proven the effectiveness of this tax audit mechanism in terms of strengthening tax compliance and improving revenue collection.