The sports society in Morocco: a legal and financial approach

La société sportive au Maroc: approche juridico-financière

Dounia El Hamel () and Mohamed Elkhabachy
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Dounia El Hamel: Université Ibn Zohr = Ibn Zohr University [Agadir]
Mohamed Elkhabachy: Conseil régional d’Agadir des experts-comptables et des commissaires aux comptes

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Abstract: The restructuring of the sports sector is a priority for the Moroccan legislator, who establishes the promotion of sports companies as a central pillar of this reform. These transformations aim to strengthen the structuring and regulation of the sports sector while promoting its expansion at all levels and reinforcing its fundamental educational and social values. Law 30-09 introduces significant advancements in this regard but also reveals certain limitations. For sports companies to fully benefit from these reforms, a thorough understanding of the accounting and tax treatment of their operations is essential, both at the time of their incorporation and throughout their development. A rigorous legal and financial analysis of the applicable legislation is necessary to identify its strengths and shortcomings and to consider the necessary adjustments to establish a more conducive framework for their sustainable growth.

Keywords: Sports company; Anonymous company; Accounting and fiscal treatment; shortcomings of the accounting plan; Association; Société sportive; Société anonyme; Le traitement comptable et fiscal; Les insuffisances du plan comptable (search for similar items in EconPapers)
Date: 2025-03-07
New Economics Papers: this item is included in nep-acc, nep-ara and nep-spo
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, Volume 6 (No. 3), ⟨10.5281/zenodo.14990076⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05021740

DOI: 10.5281/zenodo.14990076

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