Fiscal Equity in Transition: Analyzing Morocco's Tax System in the Context of Economic Development and Social Justice


Authors : BENEMMAN RABAB; LOU WEN LONG

Volume/Issue : Volume 8 - 2023, Issue 11 - November

Google Scholar : https://tinyurl.com/4f3d35bs

Scribd : https://tinyurl.com/59dv7ze7

DOI : https://doi.org/10.5281/zenodo.10184650

Abstract : This article examines Morocco's fiscal system, focusing on challenges in achieving fiscal equity against a backdrop of economic growth and social disparities. It critically analyzes the intricacies of income inequality and the role of taxation in wealth redistribution, drawing on international comparisons and theoretical perspectives. The study delves into the historical development of Morocco's tax system, assessing its impact on the economy and society. Key recommendations for reform are proposed, emphasizing the need for a fair and efficient fiscal framework that enhances social justice and economic well-being. The article concludes by underscoring the importance of a balanced fiscal system in strengthening Morocco's social contract and promoting a more equitable society.

Keywords : Fiscal Equity, Morocco's Tax System, Income Inequality, Economic Growth, Tax Policy Reform, Social Justice.

This article examines Morocco's fiscal system, focusing on challenges in achieving fiscal equity against a backdrop of economic growth and social disparities. It critically analyzes the intricacies of income inequality and the role of taxation in wealth redistribution, drawing on international comparisons and theoretical perspectives. The study delves into the historical development of Morocco's tax system, assessing its impact on the economy and society. Key recommendations for reform are proposed, emphasizing the need for a fair and efficient fiscal framework that enhances social justice and economic well-being. The article concludes by underscoring the importance of a balanced fiscal system in strengthening Morocco's social contract and promoting a more equitable society.

Keywords : Fiscal Equity, Morocco's Tax System, Income Inequality, Economic Growth, Tax Policy Reform, Social Justice.

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