The hybrid Moroccan public establishments: a confusion in tax treatment

Les établissements publics marocains hybrides: une confusion du traitement fiscal

Said Najeh (), Zaïnab Heyame () and Khalid Seghir
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Said Najeh: FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger
Zaïnab Heyame: FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger
Khalid Seghir: FSJES Tanger

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Abstract: Moroccan hybrid public establishments occupy a unique position in the administrative landscape, combining the characteristics of commercial and non-commercial public establishments. This hybridity introduces complexity into their operation and management. On the one hand, they provide regalian activities in the general interest. On the other, they operate in economic spheres, providing income-generating activities. Through a qualitative study of a single case, this research aims to analyze the tax status ofa hybrid Moroccan public establishment. The results highlight the frequent ambiguity between profit-making and non-profit-making activities, creating confusion in the application of Moroccan tax laws. This situation raises major concerns in terms of transparency and tax fairness. A clarification of the tax regulations surrounding these establishments is needed to ensure better integration into the Moroccan tax system.

Keywords: Public-private boundary; Hybrid public establishment; Tax confusion; Stakeholders; Case study.; Frontière public-privé; Etablissement public hybride; Confusion fiscale; Parties prenantes; Etude de cas (search for similar items in EconPapers)
Date: 2023-11-11
New Economics Papers: this item is included in nep-ara
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Published in Revue Française d'Economie et de Gestion , 2023, 4 (11)

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