Tax Mix, Tax Reform and Economic Growth in Morocco: A Quantitative Analysis

Abstract

The current economic situation and its effects on the situation of public finances thus place the tax system, even more than before, at the heart of economic and social policy debates. This debate can only be fruitful and lead to relevant recommendations on the basis of a global diagnosis of this system, both in terms of its structure and legislative construction, as well as in terms of its day-to-day practice and management by the administration and taxpayers, and its perception by all parties concerned. The aim is to establish a fairer tax system in which each taxpayer pays his taxes according to his ability to pay and an effective tax system to promote economic growth.