Tax governance in Morocco: between efficiency and tax equity

Taxation, as an economic policy device, should actively contribute to the achievement of the objectives of economic growth and social peace. Therefore, it must be reformed as the economic situation evolves. The new approach to taxation is therefore to ensure a better balance between its purely financial and economic function and its function of guiding and implementing social policy. The dynamics of change, for its part, is that the tax administration is taking up the challenge to be more open to its environment and in phase with it. These are the two axes of reflection that we propose to expose through this work. This work is an opportunity to discuss the main aspects of modernization of the Moroccan tax system to guide the efforts of the Moroccan company to adapt to the major changes that the national economy is experiencing and, particularly, due to the emergence of the global information society.