[ Fiscalité locale au Maroc: La nécessité d’une réelle réforme ]
Volume 56, Issue 2, September 2021, Pages 73–82
Radouane Amine1
1 Docteur ES-Sciences Economiques, Consultant Fiscal, Marrakech, Morocco
Original language: French
Copyright © 2021 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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.
Author Keywords: Taxes, Public services, equity, public spending, territorial development.
Volume 56, Issue 2, September 2021, Pages 73–82
Radouane Amine1
1 Docteur ES-Sciences Economiques, Consultant Fiscal, Marrakech, Morocco
Original language: French
Copyright © 2021 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
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.
Author Keywords: Taxes, Public services, equity, public spending, territorial development.
Abstract: (french)
Traiter un sujet de la fiscalité est toujours un champ d’exploration certes théorique mais également pratique en raison de l’influence des décisions fiscales sur la vie quotidienne des citoyens.Pour pouvoir analyser le thème de la fiscalité territoriale au Maroc, il est opportun de présenter, en premier, un aperçu conceptuel, théorique et historique de la question des impôts et son acceptation sociologique. A cet effet, force est de constater que la pratique du prélèvement fiscal est aussi ancienne que l’histoire de l’humanité. Les impératifs, les méthodes et les besoins ont aussi évolués en fonction du développement des civilisations.Largement méconnue, la fiscalité locale au Maroc a toujours constitué une matière qui renferme des contraintes de gestion juridique, technique et administrative. La matière est taxée de complexité, par les contribuables, et de faible rendement pour les gestionnaires et élus locaux.C’est pour cette raison, que l’Etat a procédé, d’une manière périodique, à la révision des dispositions légales relatives à la fiscalité territoriale. Le dernier amendement est introduit par la loi 07-20 de décembre 2020. L’objectif affiché est celui d’adapter les textes à la réalité économique, d’harmoniser les taxes locales avec les nouvelles dispositions du code général des impôts, et mettre plus de moyens financiers à la disposition des collectivités en facilitant la gestion et le recouvrement des taxes et révérences.Cependant, le chantier de la régionalisation avancée et le transfert des pouvoirs de décisions aux élus régionaux nécessitent une révolution des pratiques managériales au niveau des recettes budgétaires. La transition vers une fiscalité régionale s’évère très utile pour prendre en considération des besoins de financement et les particularités régionales pour espérer un développement territorial inclusif.
Author Keywords: Impôts, Services publics, équité, dépenses publiques, développement territorial.
How to Cite this Article
Radouane Amine, “Local taxation in Morocco: The need for real reform,” International Journal of Innovation and Scientific Research, vol. 56, no. 2, pp. 73–82, September 2021.
