النظام الجبائي في المغرب : نهاية القرن 19م 13ه و بداية القرن 20م 14ه : حالة الزكاة و الترتيب

Abstract EN

In this article, we tried to shed light on the issue of the tax system in Morocco in late of the nineteenth Century and the beginning of the twentieth century.

It draws attention to the Alms "zakat" and "Tertib" taxes as examples of the study, because of the discussions, that were raised about them, as a result of the political, economic, social and religious transformations in Morocco during this period.

In this study, We have highlighting the constant and the variable in the path of the tax relationship between the Ruling Authority, and the people and the jurists.