LE CAPITAL THEORIQUE : COMMENT S’EN SERVIR POUR LA BONNE GOUVERNANCE FISCALE ?

Résumé

Faced with a booming context marked by the compulsory passage of teleprocedures, Moroccan companies are willing to tackle more than ever the good practices of fiscal governance. However, these companies are lost in the face of a plethora of theories. If we do not trivialize these theoretical foundations, and be content with punctual and cyclical practices, this will only treat the symptom instead of the root of the evil, and the stakeholders will there by makethings worse to find a way out.

Indeed, several questions intrigue both the taxpayers and the professionals of the taxation: How to navigate in this zone of turbulence? Which of the theories is most helpful in this context? Is this a timely mix of these combined theories at a time? How can it be used for good fiscal governance?

It is time to take the bull by the horns, this work aims to provide insights into the practices of good fiscal governance, referring to the ingenuity of theorists, and trying to rethink the apprehension of their theoretical treasure: Theory of the agency, signal theory, game theory, partnership theory, the theory of the economy of transaction costs...

Much of this theoretical approach to developing a conceptual model that illustrates the various possible combinations of good governance practices has been our main concern.