The Moroccan Tax System and the Challenges of Economic Efficiency: Opportunities and Threats

Abdelkader Khanfor, Youssef ELWAZANI

Abstract: We cannot talk about economic efficiency in a country without mentioning its tax system. Indeed, economic development and the business climate are, among other things, based on the quality of existing tax system. The latter, by default, should offer the necessary guarantees of fair taxation, balanced and transparent taxation. Promoting tax compliance is a key issue of fiscal balance as well as for business ethics.

Keywords: Tax system, Morocco, Economic Efficiency, Fiscal, Organization