Tax pressure in Morocco Determining the tax rate and its effect on growth

Abstract

Morocco's major economic choices and orientations remain constant. Since the country's independence, our economy has been built around the rules of a social market economy: an economy that relies on private and individual initiative, where private property rights are guaranteed, as well as entrepreneurial freedom, with a strong social redistribution component where the State is strongly present as a referee and even as a player. The role of the state has traditionally been strong in Morocco, due to the absence of a national class of private investors at independence, and to the fact that the instruments needed to finance and regulate a market economy are still being built up. This article analyzes fiscal pressure in Morocco. Few studies have been carried out on the determination of the tax rate and its effect on growth.