حول جبائية المقاولات السياحية بالمغرب، و جائحة كورونا

الملخص EN

During this article, I tried to highlight the importance of tourism to the Moroccan economy, and also review the taxes and fees to which tourism companies are subject, noting the weight of these taxes and their impact on the competitiveness of the sector, especially in light of the Corona pandemic, which had a severe impact on its activity.

In this direction, I tried to address the repercussions of the epidemic on tourism institutions and the measures taken by the state to alleviate its crisis, especially at the fiscal level.