What financially autonomous are local governments in Morocco?

Quelle autonomie financière des collectivités territoriales au Maroc ?

Abdelmoumen El Abdali ()
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Abdelmoumen El Abdali: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl

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Abstract: The long path that Morocco has undertaken in terms of decentralization, crowned by the implementation of advanced regionalization and the promulgation, in 2015, of the organic laws governing local authorities, allowed them to become a crucial player on the socioeconomic development scene. Thus, the choice of this mode of territorial organization must not be limited to the granting of a certain number of prerogatives, nor to the simple transfer of responsibilities, resources and means, but rather, to ensure the authorities Infratationals recognition of "freedom of administration" and a large "financial autonomy". This requires the implementation of a locally valid financial system, making it possible to mobilize and pay own resources to finance territorial development projects. This research aims to measure the financial autonomy of four Moroccan municipalities (Azrou, Khénifra, Sidi Kacem and Tinghir) by the development of an indicator of financial autonomy (IAF) on the basis of the financial and accounting data of said municipalities. The results obtained show that this indicator differs from one municipality to another (varies between 33.33% and 58.33%) depending on the structure of their revenue, their ability to generate own income, management efficiency budgetary, as well as the legislative framework.

Keywords: financial autonomy; free administration; decentralisation; financial autonomy indicator; autonomie financière; libre administration; décentralisation; indicateur d'autonomie financière (search for similar items in EconPapers)
Date: 2024-08-03
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Published in Revue Française d'Economie et de Gestion , 2024, Volume 5 : Numéro 8, Volume 5 (Numéro 8), pp.138 - 156. ⟨10.5281/zenodo.13372833⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04683265

DOI: 10.5281/zenodo.13372833

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