English

Fiscal Equity and Tax Expenditures in Morocco: A Critical Review

The paper examines the impact of "tax exemptions" (tax breaks) on tax justice in Morocco. It shows that 70% of these exemptions benefit corporations and wealthy households, while marginalizing productive sectors such as agriculture. It also indicates that unproductive exemptions reduce the tax base by 3% of GDP, deepening inequality. The paper proposes reforming the system to achieve tax justice by eliminating inefficient exemptions.


Read More