This article examines the Moroccan value-added tax from the perspective of fiscal neutrality and its possible economic distortions. It discusses the nature and technique of VAT, the distinction between different VAT models, and the implications of the tax for production structures. The article assesses whether VAT can operate as an appropriate fiscal instrument in a developing economy such as Morocco, particularly in a context marked by structural dualism and development needs.
Mostafa Ghomari (Mon,) studied this question.