Dealing with the subject of taxation is always a theoretical field of exploration, but also a practical one because of the influence of tax decisions on the daily lives of citizens.In order to analyze the topic of territorial taxation in Morocco, it is appropriate to first present a conceptual, theoretical and historical overview of the issue of taxes and its sociological acceptance. To this end, it should be noted that the practice of tax collection is as old as the history of humanity. The requirements, methods and needs have also evolved with the development of civilizations.Largely unknown, local taxation in Morocco has always been a subject that contains legal, technical and administrative management constraints. The matter is considered complex by taxpayers and of low yield for local managers and elected officials.It is for this reason that the State has periodically revised the legal provisions relating to territorial taxation. The latest amendment was introduced by law 07-20 of December 2020. The objective is to adapt the texts to the economic reality, to harmonize local taxes with the new provisions of the general tax code, and to put more financial means at the disposal of the communities by facilitating the management and collection of taxes and fees.However, the advanced regionalization process and the transfer of decision-making powers to regional elected representatives require a revolution in management practices at the level of budgetary revenues. The transition to a regional tax system is very useful to take into consideration the financing needs and regional particularities in order to hope for an inclusive territorial development.