English
The report analyzes the dominance of indirect taxes (such as the 20% value-added tax) in the Moroccan tax system, which account for 62% of tax revenue. It shows that these taxes are "blind," burdening the poor particularly hard, as they are applied even to basic goods. In contrast, direct taxes (such as income tax) contribute only 38%, 75% of which comes from employee wages, while agriculture is completely exempt. The report calls for a rebalancing in favor of progressive taxation.