Le système fiscal marocain : Un système perfectible

The present work aims to analyze the evolution of the Moroccan tax system since the 2000s in order to draw the lessons, and to be able to decide on its future evolutions. We conclude that the Moroccan tax system remains perfectible and therefore requires the continuation and the in-depth tax reform. Contributions from the tax reforms and adjustments of the 2000s are undeniable: simplification of the management of the tax system, guarantees granted to taxpayers, reduction of tax rates, downward revision of tax exemptions, progressive enlargement of the tax base, provision of the incentives in favor of investment and of social order, improving tax revenues, reducing the tax burden ... However, the Moroccan tax system remains perfectible. Despite the progress made, it still has limitations and therefore, requires the continuation and in-depth tax reform. A deepening of tax reform is needed. In particular, it is necessary to tackle the broadening of the tax base, the systematic fight against tax fraud and tax evasion, the modernization of the tax management, the development of the spontaneous adherence of taxpayers to the taxation system, the widening of the use of advanced taxation techniques, the continuous simplification of tax procedures, the digitization of the management of the tax system...