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

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.