A Critical Examination of Tax Fraud Dynamics and Policy Responses in the Moroccan Economy

Benemman Rabab and Mr. Lou Wen Long
Additional contact information
Benemman Rabab: Ph.D. Scholar, School of Public Administration, Yanshan University, Qinhuangdao, Hebei ,China.
Mr. Lou Wen Long: Professor, School of Public Administration, Yanshan University Qinhuangdao, Hebei, China.

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 2, 1988-1996

Abstract: This article presents a critical examination of the dynamics of tax fraud within the Moroccan economy and evaluates the policy responses to this challenge. Tax fraud, a persistent issue in Morocco, is analyzed through a legal, economic, and administrative lens, highlighting its impact on the state’s fiscal health and governance. The study delves into the intricacies of Morocco’s tax law, drawing comparisons with the French legal framework to provide a broader understanding of different approaches to fiscal discipline. Furthermore, the paper explores the recent strategic shifts in Morocco’s fiscal policy, particularly in light of its commitment to international conventions against base erosion and profit shifting. Through an in-depth analysis, the article proposes a multi-faceted strategy for enhancing Morocco’s tax fraud prevention mechanisms, including taxpayer engagement, reforming the perception of tax fraud, and bolstering the administrative and operational capabilities of tax authorities. This comprehensive approach is aimed at not only addressing the current shortcomings in Morocco’s tax system but also at fostering a culture of compliance and transparency, vital for the country’s economic sustainability.

Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-2/1988-1996.pdf (application/pdf)
https://www.rsisinternational.org/journals/ijriss/ ... he-moroccan-economy/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:8:y:2024:i:2:p:1988-1996

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().