L'Architecture Financière Publique au Maroc : Analyse des Mécanismes et Pratiques

Abstract

The article explores the complex landscape of public finance in Morocco by first looking at its foundations in the first chapter. Section 1 examines the legal and institutional framework that governs financial management, while Section 2 focuses on the objectives and priorities that guide the country's financial policies. Section 3 analyzes the various sources of financing that fuel the Moroccan economic machine. In the second chapter, the emphasis is placed on the mechanisms and practices at the heart of public financial management. Section 1 details the functioning of the public budget, a central element of financial planning. Section 2 looks at the tax system, highlighting its crucial role in generating revenue. Fiscal transparency, explored in Section 3, and accountability, discussed in Section 4, emerge as essential elements for strengthening public trust and ensuring accountability in the management of public financial affairs. Briefly, this in-depth analysis aims to provide a complete vision of the foundations and mechanisms that shape public finance in Morocco.