Benkejjane, Noureddine; Mhatchan, Safaa; Oudgou, Mohamed; … - In: Economies : open access journal 12 (2024) 8, pp. 1-18
Despite the tax reform in the 1980s, the Moroccan tax system still suffers from structural vulnerabilities that have led to inefficient tax policies and increasing sectoral disparities, which have led to an increase in the tax pressure rates between 1990 and 2020. To overcome these...