The Moroccan tax system between the challenge of tax justice and the question of the new development model

الملخص EN

This article is a small contribution to the debate on the new development model that King Mohammed VI founded in his last speech on the occasion of the 20th anniversary of the Throne, in which the tax system is one of the building blocks of its success and the achievement of its goals and objectives.

The success of this new development model requires meeting the requirements of tax system reform by bringing harmony, clarity, equity, justice and efficiency.

Through this scientific article, which contains a set of realistic recommendations for a profound, pragmatic and effective reform of our Moroccan tax system, we ensure that it is actively involved in the Kingdom's new development model.