What question did this study set out to answer?

This article aims to analyze Morocco's current income tax system and propose a reform framework.

June 17, 2026Open Access

The Income Tax System on the Eve of Fiscal Reform

Key Points

This article aims to analyze Morocco's current income tax system and propose a reform framework.
Analyzed existing rules of income taxation in Morocco
Reviewed proposed framework for fiscal reform
Examined debates on general income tax implications
Identified fiscal implications of proposed income tax reforms
Discussed legal and political debates surrounding reform
Highlighted potential impacts on taxpayer compliance and government revenue

Abstract

This article analyzes Morocco’s system of income taxation on the eve of fiscal reform. It reviews the existing rules, the proposed reform framework, and the debates surrounding the introduction of a general income tax, highlighting the fiscal, legal, and political implications of reform.

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