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• W2285005332 abstract "The objective of this paper is to show the constraints of the Moroccan tax system in a context marked by the suffering of public finances. Indeed, following the effects of the international financial crisis generating a decline in economic growth as the social movements that took place later in 2011 as part of what has been called the Arab Spring, the public spending has increased dramatically especially following the weight of payroll and the load of the compensation system. In parallel, this increase in public spending has been accompanied by a reduction of public resources. The public receipts that come mainly from taxes are condemned by a lame tax system, unfair and derogatory. He is a lame tax system because he apprehends, at every opportunity, the concept of reform, to a reduction in rate, he is unfair because it is concentrated on a few categories of taxpayers and he is derogatory because it provides tax incentives sometimes unjustified for many sectors. Faced with this situation, budgetary balance cannot be achieved. The recourse to public borrowing remains a 'normal' solution chosen by the government. In fact, public debt weighs heavily on the general state budget. The burden of debt service which is up sharply continuous, has contributed to the deterioration of the budgetary balance. With the aim to reduce this structural budget deficit as opposed at cyclical deficit, it is important to proceed in real reforms concerning taxation, public subsidies system and the good governance of public finances." @default.
• W2285005332 created "2016-06-24" @default.
• W2285005332 creator A5059875875 @default.
• W2285005332 date "2016-02-02" @default.
• W2285005332 modified "2023-09-24" @default.
• W2285005332 title "The Moroccan tax system: a major constraint to the balance of public finances" @default.
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• W2285005332 hasPublicationYear "2016" @default.
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