Despite the various reforms and corrective measures that the Moroccan tax system has undergone, the report shows, it continues to face structural defects marked by pervasive tax privileges and persistent social and territorial inequality problems.
The report also highlights other weaknesses, most notably the high level of economic concentration, with a small number of companies (73) accounting for 50% of the corporate tax (IS). Similarly, the declaratory and discretionary nature of the system is likely to encourage the fiscal incivility of taxpayers in Morocco.
OpinionReportDespite the various reforms and corrective measures that the Moroccan tax system has undergone, the report shows, it continues to face structural defects marked by pervasive tax privileges and persistent social and territorial inequality problems.
The report also highlights other weaknesses, most notably the high level of economic concentration, with a small number of companies (73) accounting for 50% of the corporate tax (IS). Similarly, the declaratory and discretionary nature of the system is likely to encourage the fiscal incivility of taxpayers in Morocco.
Recommendations:
Based on these findings, the report recommends a thorough overhaul of the tax system to simplify procedures, unleash growth potential and contribute to equity and social justice.
The key measures proposed include:
However, successful tax reform will not be possible without a pact of trust and confidence in the tax system – one that will renew relationship with the taxpayer and the tax authorities in Morocco, limit the discretionary powers of tax authorities, and help move toward a clearer, more accessible and more acceptable tax system.
La Commission des affaires économiques et projets stratégiques
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