The Moroccan tax system: an inspiring model

Abstract

The Moroccan tax system consists of a reporting mechanism based on the declarations made by taxpayers and mechanisms other than the said declaration such as withholding tax. In return, the tax administration is responsible for control and monitoring. The relationship between the administration and the taxpayer has undergone significant changes and developments in recent years. In this situation, the Moroccan tax system has been considerably simplified, streamlined and modernized, by promoting a partnership and trust with taxpayers through a digital administration. The finance law is amended every year with the aim of simplifying the general tax code and with the aim of achieving the functions of an ideal tax system.

Our work seeks to show the strengths of the Moroccan tax system through a descriptive analytical method of several reference documents such as: the Doing Business reports, World Bank 2020, the statistics of public revenues in Africa 2023, the report of the Economic and Social Council of 2012, the economic and financial report of 2023 and the general tax code of 2024. Annual tax reforms improve all kinds of tax failures, and make Morocco more competitive compared to several countries, especially African ones.