دور الضريبة في تعزيز الحافزية للاستثمار و ممارسة الأعمال بالمغرب

Abstract EN

Inevitably, there is a close relationship between taxation and incentives to do business, and Morocco's belief in this pivotal relationship for the advancement of the national economy by paying attention to the ways and means of attracting capital to develop investments and stimulate the resettlement of economic projects.

He has long ago established a modern tax system that includes tax incentives and exceptional concessions aimed at achieving fiscal and spatial justice, in a way that reflects positively on the investment environment and business climate, and brings them in line with investment quality standardsIf taxation is a major determinant of the investment equation, then the practice in the nature of the tax system has demonstrated that there are strong challenges and numerous obstacles that continue to haunt this system and discourage it from performing its epithelial roles to revive investment.

These constraints can be overcome through a set of proposals to give more effectiveness and efficiency to the tax system, to make it an essential factor in building an attractive space for investments.