تقييم النظام الضريبي المغربي في ضوء العدالة الضريبية

Abstract EN

The tax system is considered one of the most important legal systems in any country, as it defines the taxable material, and the methods for its calculation and collection, especially since taxes are the main resource for financing the state’s budget and a key tool for implementing its general policy.

Therefore, the more fair and effective the tax system will achieve the desired goals.

This research deals with the Moroccan tax system in light of tax justice, because the latter is a measure of the effectiveness of the tax system, and for this reason I touched the evaluation of the extent of its achievement in our tax system and the effects resulting from its failure to achieve it.

The research paper concluded that tax justice in order to be achieved must take into account many factors intertwined with regard to Among them, as for the Moroccan tax system, tax justice is available in some aspects, and on the other hand there are other aspects that are lacking, perhaps the most prominent of which is the tax base that does not cover a range of activities, in addition to the high percentage of indirect taxes and the lack of fair distribution of the tax burden, beside To the existence of tax expenditures that do not achieve their desired goals, and here a set of proposals were presented to correct these imbalances, such as limiting the unorganized economy, rationalizing tax expenditures and expanding the tax base...

, in order to avoid the effects of tax injustice, represented in the violation of tax duty, which leads To double the tax proceeds.