الجبايات الترابية و سؤال الجهوية المتقدمة

Abstract EN

Law 47.06 regulating local levies is the result of a set of constraints and deficiencies that were defined by the law that exceeded 30.89, which showed after eighteen years of its application to its limits, as it covered a number of obstacles and filled gaps, where it was considered at the time that the law No.

30.89 was a true reflection of the political situation The economic, social and social conditions that Morocco experienced during the 1970s, 1980s and early 1990s.

Although the previous tax regime has a set of advantages, as it was an important step towards the development of the financial resources of local communities, it did not meet the expectations and objectives it had set and was compensated by the reform law of the time No.

47.06, where it was revealed after 12 years of implementation.

There is a set of constraints, among which the failure to keep pace with the constitutional developments, especially at the level of dirtiness, and also because of the developments in the advanced region on the soil of our country, which force us to stick to the most important of this law, and also to try to analyze the problems arising from it