واقع النظام الجبائي المحلي المغربي

الملخص EN

This study aims to address the local tax system, which consists of a set of taxes and fees due to benefit local groups and their structures, directly or indirectly, It is collected for the local groups by its tax administration directly from those obliged to perform it, or those transferred to its benefit by the state, The descriptive approach was followed through relying on books, scientific articles, and graduation theses.

.

This study reached a set of results, including: The local tax system under Law No.

89-30 showed a set of legal, administrative and social difficulties and problems, which can be reduced to poor establishment, poor distribution, and poor collection, not to mention the ence of a tax authority at the local level and the weak material and human capabilities of the local tax administration As for Law No.

06-47, it brought developments that formed a turning point in the field of supporting the financial resources of local groups, by simplifying it for local collection, by canceling a number of weak and cost-effective fees and adopting an easy formula through which knowledge of the scope of fees application, the basis of their imposition and the method of their collection.

The study recommended a set of recommendations, including: Attention to the human element as the cornerstone of the reform process through its formation.

Establishing a tax culture and educating the Moroccan citizen and convincing him of the necessity of his participation in financing local development