Abstract

The study examines the interrelationship between the Moroccan tax system and sustainable development, exploring how tax policies can influence economic, social and environmental sustainability in the country. Focusing on the implications and effects of taxes, tax incentives and environmental taxation measures, the analysis assesses their impact on economic growth, social equity and environmental protection. By highlighting the challenges and opportunities, this research aims to inform strategies to optimise the tax system for sustainable development in Morocco.

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