التحصيل الضريبي و سؤال ضمانات الملزم

Abstract EN

This topic addresses the process of tax collection in the Moroccan legislation and the statutory guarantees enacted by the legislator for the benefit of those who are required during this stage.

The process of tax collection through which the tax administration works to extend its powers and powers to transfer tax debt by the taxpayer, according to legal rules in a manner that is legitimate and final to the general treasury of the state, in order to achieve economic and social goals, Taxation of Taxable Guarantees, a question that we will attempt to answer by discussing in this article the restrictive guarantees of the taxpayer during the stages of tax collection of tax and charity.