LA DIFFICILE REFORME DE LA FISCALITE LOCALE AU MAROC

Abdelali JNAH

Résumé


Since the day after independence, Morocco has embarked on a wide-ranging restructuring and development of local taxation, with a view to providing new resources to the local budgets of local authorities. Thus, the importance of local taxation has evolved significantly in space and time.

      Thus, despite an unceasing quest for solutions through the historical evolution of the local tax system, the diagnosis reveals the persistence of problems related to local taxation. This raises the question of what underlies this persistence.


Mots-clés


Local taxation; Local taxes and charges; Fiscal potential; decentralization.

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ISSN : 2489-1290

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