Volume 8, Issue 11, November – 2023 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Fiscal Equity in Transition: Analyzing Morocco's Tax

System in the Context of Economic Development and
Social Justice
BENEMMAN RABAB: Ph.D Scholar, School of Public Administration, Yanshan University Qinhuangdao Hebei China.
LOU WEN LONG: Professor, School of Public Administration, Yanshan University Qinhuangdao Hebei China.

Abstract:- This article examines Morocco's fiscal system, In this landscape, taxation emerges as a pivotal tool for
focusing on challenges in achieving fiscal equity against a states, particularly those in the developing world, to ensure
backdrop of economic growth and social disparities. It fair income redistribution. The implications of fiscal
critically analyzes the intricacies of income inequality and inequalities extend far beyond mere numbers, impacting
the role of taxation in wealth redistribution, drawing on Morocco's economy and societal fabric. These inequalities can
international comparisons and theoretical perspectives. lead to an unfair redistribution of resources, potentially
The study delves into the historical development of hampering economic growth and social cohesion. Moreover,
Morocco's tax system, assessing its impact on the economy they may erode citizens' trust in the fiscal system and public
and society. Key recommendations for reform are institutions, threatening political stability and the
proposed, emphasizing the need for a fair and efficient government's capacity to generate tax revenue.
fiscal framework that enhances social justice and economic
well-being. The article concludes by underscoring the This article focuses on the Moroccan fiscal system,
importance of a balanced fiscal system in strengthening seeking to unravel the factors contributing to fiscal
Morocco's social contract and promoting a more equitable inequalities and their influence on income and wealth
society. distribution within the country. We begin by exploring key
concepts of income inequality and the politics of fiscal
Keywords:- Fiscal Equity, Morocco's Tax System, Income redistribution. Then, we turn our lens to the international stage,
Inequality, Economic Growth, Tax Policy Reform, Social comparing Morocco's situation with other countries,
Justice. particularly OECD nations, to provide a broader context.

I. INTRODUCTION We delve into the roots of fiscal inequality in Morocco,

examining its impact on the economy and potential strategies
The pursuit of fiscal equity stands as a cornerstone in to foster fiscal equity. The discussion includes an analysis of
modern economies, anchoring the principle that tax burdens the evolution of Moroccan government tax policies and their
should be fairly shared among both individuals and businesses. effects on fiscal inequalities.
Yet, in many countries, including Morocco, fiscal inequality
remains an enduring challenge. The complexity of the Next, we scrutinize the characteristics of the Moroccan
Moroccan tax system, with its myriad exemptions and tax system, including tax rates, exemptions, deductions, and
deductions, often leads to unequal tax treatment among the varied income and wealth levels. The conversation also
taxpayers. Moreover, the stark variations in income and extends to the implications of fiscal inequalities for Morocco's
wealth levels across the country contribute to these fiscal economy and how tax policies can be leveraged to promote
disparities. fiscal equity and stimulate economic growth.

As a developing economy with a population exceeding Finally, we explore the role of fiscal institutions and
37 million, Morocco has experienced robust economic growth, political actors in advocating greater fiscal equality in
averaging an annual growth rate of 4.4% between 2010 and Morocco. How can citizens engage in the fiscal decision-
2019, according to the World Bank. However, this economic making process to ensure greater transparency and
advancement has not effectively bridged the social and accountability? This discussion encapsulates the essence of
economic divides. The persistence of high poverty levels and civic responsibility in the realm of fiscal policy.
income inequality raises critical concerns.

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ISSN No:-2456-2165
II. INCOME INEQUALITY AND FISCAL global context, providing valuable insights into the unique
REDISTRIBUTION: THEORETICAL challenges and opportunities they face in addressing fiscal
UNDERPINNINGS inequality.

In the realm of economic and social policy, few issues III. THE MOROCCAN FISCAL SYSTEM: A
are as pervasive and complex as income inequality. This COMPARATIVE INTERNATIONAL
phenomenon, which describes the uneven distribution of PERSPECTIVE:
income across different segments of society, has been the
subject of extensive scholarly debate and analysis. In the discourse on fiscal policy and income inequality,
Understanding its intricacies is essential to grasping the role the Moroccan fiscal system presents a unique case study,
and impact of fiscal redistribution. particularly when viewed through the lens of international
comparison. This analysis not only highlights the distinct
At its core, income inequality can be measured using features of Morocco’s approach to taxation and public
tools like the Gini coefficient, a concept highlighted by expenditure but also offers insights into how different fiscal
Branko Milanovic in "Global Inequality: A New Approach for models can impact economic and social outcomes.
the Age of Globalization." This coefficient offers a
quantitative glimpse into the disparities that exist within a In exploring the Moroccan fiscal system, it's enlightening
society, but the story behind these numbers is much more to compare it with international standards, particularly those
nuanced. set by OECD countries and similar developing economies.
This comparative perspective not only highlights the unique
Joseph Stiglitz, in "The Price of Inequality," delves into characteristics of Morocco’s fiscal policies but also provides a
the drivers of these disparities. He argues that beyond the framework for assessing its efficacy in addressing income
obvious factors like technological change and globalization, inequality.
policy decisions – particularly in the realms of taxation and
public expenditure – are critical. These policies can either Morocco's fiscal system, marked by a complex array of
bridge or widen the economic gaps, shaping the landscape of exemptions and deductions, stands in contrast to the more
inequality. streamlined tax structures seen in many OECD countries. For
instance, as per the OECD's 2019 report, the average tax-to-
The effects of income inequality extend far beyond GDP ratio in these countries was around 34.3%. In
individual financial status. The IMF, through research like comparison, Morocco's tax-to-GDP ratio, according to World
"Redistribution, Inequality, and Growth" by Jonathan D. Ostry Bank data, hovers around 22%, reflecting a different approach
and others, has illuminated how deep economic divides can to taxation and public expenditure.
stifle overall economic growth and disrupt social harmony.
This interplay between economics and social outcomes A case in point is the Scandinavian model, renowned for
underscores the importance of addressing income inequality its progressive taxation and extensive social welfare. Sweden,
not just as a financial issue, but as a societal one. for instance, had a tax-to-GDP ratio of 43.9% in 2019. This
model, which has contributed to Sweden's low Gini coefficient
Enter the role of fiscal policy, particularly taxation. of 0.29, as reported by Eurostat in 2020, contrasts sharply with
Thomas Piketty's influential work, "Capital in the Twenty- Morocco’s Gini coefficient, which stands at around 0.39,
First Century," casts a spotlight on progressive taxation as a indicating higher income inequality.
means to counteract wealth concentration and inequality.
Piketty’s analysis suggests that without such measures, the gap However, when comparing Morocco to economies in
between the rich and the poor can widen dramatically. similar stages of development, we find more parallels. For
example, a country like Egypt, with a tax-to-GDP ratio of
However, implementing effective fiscal policies is not approximately 14% as per the World Bank’s 2019 data, also
without challenges. As pointed out by Slemrod and Yitzhaki grapples with challenges similar to Morocco’s, such as
in "Tax Avoidance, Evasion, and Administration," issues like managing tax evasion and expanding the tax base.
tax evasion can severely undermine the effectiveness of even
the best-designed tax systems. This calls for not just good International economic institutions like the IMF and
policy design but also efficient administration and continuous World Bank offer crucial insights into this discussion. The
reform. IMF’s Article IV Consultation with Morocco in 2020
highlighted the need for broadening the tax base and reducing
In considering income inequality, one must adopt a tax exemptions to enhance fiscal equity. This aligns with the
global lens. Works like "The World Inequality Report" by World Bank’s suggestions in its 2019 report on Middle
Lucas Chancel and others offer a comparative view of how Eastern economies, advocating for tax reforms to foster
different countries fare in terms of income distribution. Such a inclusive growth.
perspective is vital in placing countries like Morocco within a

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Moreover, global fiscal trends, such as digital taxation, Globalization and shifts in labor markets also play a role.
present new challenges and opportunities. The OECD’s The OECD has documented how global economic integration
proposal for a unified approach to digital tax, as detailed in can widen income gaps, particularly in developing economies
their 2020 report, could serve as a guideline for Morocco in like Morocco, where the labor market may not be fully
modernizing its tax system, especially given the growing equipped to adapt to these rapid changes.
digital economy.
Government policies and reforms, aimed at reducing
In light of these comparisons and recommendations, poverty and improving economic conditions, have shown
Morocco's path forward entails aligning its fiscal policies varied effectiveness in addressing fiscal inequality. The
more closely with international best practices while African Development Bank’s Morocco Country Strategy
considering its unique economic context. By drawing lessons Paper highlights this inconsistency, pointing to the need for
from both developed and developing countries and adhering to more targeted and effective policy interventions.
global fiscal trends, Morocco can refine its approach to
taxation and public spending, aiming to reduce income The recent COVID-19 pandemic has thrown these issues
inequality and foster sustainable economic growth. into sharper relief. The IMF’s analysis of the pandemic's
impact on the MENA region reveals how the economic
IV. ROOTS OF FISCAL INEQUALITY IN downturn has disproportionately affected lower-income
MOROCCO: groups and small businesses in Morocco, exposing
vulnerabilities in the fiscal system.
In dissecting the roots of fiscal inequality in Morocco, it's
crucial to weave together the historical, economic, and policy Thus, the landscape of fiscal inequality in Morocco is a
dimensions that have shaped the current landscape. This complex tapestry, interwoven with historical legacies,
multifaceted analysis paints a picture of a country grappling structural economic challenges, tax policy gaps, public service
with the challenges of uneven wealth distribution amid disparities, and the impacts of global economic trends.
economic growth and transformation. Tackling these deep-rooted issues requires a holistic approach,
focusing on comprehensive tax reform, improved social
Morocco's journey from an agriculture-centric economy spending, addressing the informal economy, and ensuring
to a more diversified one has been marked by substantial equitable access to essential services.
growth, with the World Bank noting a 4.5% annual increase in
GDP from 2000 to 2019. However, this growth has not been V. IMPACT OF FISCAL POLICIES ON
uniformly experienced across all sectors and regions, leading MOROCCO’S ECONOMY AND SOCIETY
to stark disparities. The transformation has benefitted some
areas and industries more than others, laying the groundwork The impact of Morocco's fiscal policies on its economy
for fiscal inequality. and society is a complex interplay of economic growth, social
welfare, and equity. These policies, which include taxation,
The structure of Morocco's tax system further government spending, and financial regulation, are pivotal in
complicates this landscape. Abdellatif Jouahri, Governor of shaping the country's economic trajectory and social landscape.
Bank Al-Maghrib, has highlighted the inefficiencies in the tax
policy, including numerous exemptions and a narrow tax base. A critical aspect of Morocco's economic growth relates
These elements of the tax system, as detailed in the World to fiscal policy and investment in key sectors. According to
Bank’s Morocco Economic Memorandum, tend to favor the the African Development Bank's report on Morocco (2021),
wealthier, exacerbating income inequality. targeted fiscal policies in areas like tourism, agriculture, and
renewable energy have contributed to diversifying the
A significant contributor to fiscal inequality is the economy. However, the benefits of this growth have not been
sizeable informal sector, which, as the International Labour evenly distributed. The national unemployment rate, for
Organization reports, represents about 30% of Morocco's GDP. instance, remained around 10% in 2020, as per the Moroccan
This sector not only evades the formal tax net but also creates High Commission for Planning, with higher rates among
an imbalance in how fiscal burdens are distributed across youth and in urban areas, underscoring the need for more
different economic participants. inclusive fiscal policies.

Disparities extend into public service access as well. The Socially, the impact of fiscal policies is seen in the
United Nations Development Programme has underscored government’s investment in education and healthcare. The
regional disparities in access to healthcare and education in Moroccan government's budget allocation to education, which
Morocco. Such uneven access leads to divergent life outcomes, constituted approximately 5.3% of GDP in 2019, as per
entrenching the cycle of fiscal inequality. UNESCO's Institute for Statistics, aims at improving literacy
and educational outcomes. However, disparities in educational
access and quality between urban and rural areas highlight the

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challenges in achieving equitable outcomes. Similarly, in Morocco's fiscal system and revenue structure reveals a
healthcare, despite increased spending, which the World context not conducive to fiscal equity.
Health Organization reported as 6.2% of GDP in 2018,
regional disparities in healthcare access and quality persist. A. Inequities in Moroccan Fiscal Norms:
 VAT Inequities: The complexity and regressiveness of
The Moroccan tax system, critical for revenue generation, Morocco’s VAT system are notable. The existence of
faces challenges in equity and efficiency. The International multiple lists and rates, often resulting from financial
Monetary Fund in its 2021 Article IV Consultation noted that considerations and parliamentary negotiations, contradicts
while Morocco has made strides in broadening its tax base, the reform objectives of reduction and simplification. The
issues such as tax evasion and a plethora of tax exemptions predominant "normal" rate of 20%, one of the highest
undermine fiscal equity. This is exacerbated by the significant globally, accounted for 77% of VAT revenue in 2004. The
size of the informal sector, estimated to be around 20% of introduction of various rates, some with the right to
GDP by the Moroccan Economic, Social, and Environmental deduction and others without, has led to a convoluted
Council in 2020, which limits the effectiveness of tax policies system, far from the simplicity and fairness envisaged by
in achieving equitable wealth distribution. the reform. This complexity undermines the principle of
fiscal neutrality and potentially skews economic behavior,
Moreover, fiscal policies related to subsidies and social leading to inefficiencies in resource allocation and
assistance programs have a direct impact on social welfare. exacerbating inequities.
The World Bank, in its 2021 Morocco Economic Update,
highlighted the role of the government's Tayssir cash transfer  Income Tax Inequities: The shift from a cedular to a
program in supporting low-income families, demonstrating the synthetic tax system, culminating in the establishment of
potential of fiscal policies to directly alleviate poverty. the General Income Tax (IGR) in 1990, was initially hailed
as a progressive step. It aimed to unify disparate tax
Additionally, the global economic context, including the categories into a coherent, equitable framework. However,
ramifications of the COVID-19 pandemic, has put additional the reality of this tax reveals inconsistencies and inequities.
strain on Morocco’s fiscal policies. The economic downturn, The IGR, which theoretically covers diverse income
as detailed in the OECD's Economic Outlook 2020, has categories, is predominantly a tax on wages, with salaried
disproportionately affected sectors like tourism and income contributing 76% to its revenue. This
manufacturing, crucial for Morocco's economy, necessitating disproportionate reliance on wage earners, coupled with
adaptive fiscal responses to support recovery and resilience. the challenges in defining tax bases for different income
types, results in a tax system that is neither as general nor
In conclusion, Morocco's fiscal policies are at a as equitable as intended.
crossroads, where economic growth, social equity, and the
challenges of a globalized economy intersect. The  Corporate Tax Inequities: The transition from the
effectiveness of these policies in promoting inclusive growth Corporate Profit Tax to the Corporate Tax (IS) in 1987 was
and equitable social outcomes is contingent on addressing aimed at broadening and controlling the tax base. However,
structural issues in the tax system, ensuring equitable public the proliferation of investment codes and generous
service delivery, and adapting to global economic shifts. exemptions has eroded the tax base, likened to a "Swiss
cheese" model. This situation, compounded by lax
VI. THE ROLE OF EQUITY IN MOROCCO’S regulatory practices that allow legal tax evasion through
FISCAL SYSTEM: aggressive optimization strategies, has led to a scenario
where less than 2% of companies contribute over 80% of
The pursuit of an equitable fiscal system in Morocco is a corporate tax revenues. This highlights the urgent need for
complex endeavor, intertwining the aspirations of reform to ensure a more equitable corporate tax structure.
competitiveness, social acceptance, and economic efficiency.
The evolution of Morocco’s tax system, particularly the B. Procedural Inequities in Taxation:
significant reforms between 1984 and 1989, brought about the  Taxpayer-Administration Relationship: The dynamic
introduction of key taxes that shape the current fiscal between taxpayers and the tax administration in Morocco
landscape. Despite these reforms aimed at simplifying and is often fraught with conflict and distrust. While a
harmonizing the tax system, achieving the lofty goals of fiscal declarative system is the norm, the reality is that salaried
equity, efficiency, and social justice remains a challenging income tax is withheld at the source, leaving little room for
task. employee involvement. This situation, exacerbated by
widespread tax evasion in other income categories, fosters
The constitutional value of fiscal equity in Morocco is a sense of inequity among wage earners.
reaffirmed by Articles 39 and 40 of the 2011 Constitution,
underscoring the principle of proportionate contribution based
on one's financial capacity. However, a critical examination of

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 Tax Inspection and Equity: The right of the administration deduction, reducing bottleneck situations, improving
to inspect tax declarations is fundamental to ensuring fiscal refund conditions, simplifying the system with fewer rates,
equity. However, the actual process often reveals a broadening the taxable base, and reducing unjustified
significant imbalance between the powers of the tax exemptions.
authorities and the rights of taxpayers. This imbalance can  Implementing a Wealth Tax for Redistribution:
lead to aggressive auditing practices, perceived injustices, Establishing a tax on non-productive investments, like
and a general atmosphere of fear and mistrust among undeveloped land, can promote wealth redistribution and
taxpayers. balance the taxation of capital and labor income. Effective
enforcement of existing fiscal regulations to combat fraud
The current state of Morocco’s fiscal system, marked by and tax evasion is paramount.
these structural inequities, calls for comprehensive reforms.  Strengthening the Fight Against Tax Fraud: Enhancing the
These reforms should aim not just at simplifying the tax administrative capacity for tax control is key. This includes
system but at ensuring that it operates within a framework of increasing dedicated human resources, prioritizing training
fairness and transparency. Achieving this balance is crucial for within the tax administration, revising tax control methods
Morocco to progress towards a more equitable society and a for optimization, adopting equitable sanction approaches,
more efficient economy. and intensifying efforts to combat tax fraud.
 Improving the Functioning of Fiscal Commissions:
VII. SYNTHESIS OF RECOMMENDATIONS FOR Revising the operational modalities of fiscal commissions
FISCAL REFORM IN MOROCCO is vital. This involves appointing fiscal specialists as
chairpersons, expediting the processing of cases, and
The fiscal reform of the 1980s in Morocco, aimed at improving commission performance through better
simplification, harmonization, improved tax performance, and composition.
the achievement of fiscal justice, prompts a critical  Enhancing Taxpayer Services: Achieving this goal requires
reevaluation two decades later. Key questions arise: Is the continuing the efforts made by the tax administration to
Moroccan tax system now simpler, more efficient, more improve service quality. This includes better reception of
equitable? The answers are complex, given the persistent taxpayers, faster processing of requests and claims, and
weight of consumption taxes, the disproportionate tax burden simplifying procedures.
on lower and middle-income earners, and the lenient treatment  Balancing Administrative Powers and Clarifying Tax
of capital and large fortunes. The current system appears to Legislation: Rebalancing the power dynamics between the
perpetuate inequities, particularly in VAT rates and income tax administration and taxpayers involves restricting the
tax structures. This section synthesizes key recommendations administrative discretion and clarifying fiscal texts for
for a comprehensive overhaul of Morocco's tax system. better transparency.
 Rationalizing Fiscal Incentives: A gradual reduction of  Improving Tax Administration Communication:
competitive distortions caused by the multiplicity of tax Establishing a more open communication approach about
expenditures and exemptions is essential. A balance taxpayers' rights and obligations, as well as the
between the fiscal system's neutrality and support for organization and functioning of the tax administration, is
households and businesses can be achieved by crucial for enhancing the credibility of the entire fiscal
rationalizing exemptions and tax expenditures. This system.
approach requires a coherent framework considering the
economic and social impact of these fiscal expenditures, In conclusion, these recommendations aim to address the
their strategic importance, and their potential to create shortcomings of Morocco’s fiscal system, aiming for a
economic distortions. Additionally, conditions for granting framework that is more equitable, efficient, and conducive to
tax exemptions should be instituted, including time economic growth and social justice.
limitations, clearly defined objectives, and efficient
efficacy evaluation mechanisms. VIII. CONCLUSION
 Income Tax Reform: Justice in personal income taxation
necessitates equitable treatment of all income sources. The historical journey of taxation reveals a fundamental
Rationalizing tax rates, including liberative rates and the truth: the strength and stability of a state are closely
progressive scale, is crucial. Revision of the tax base rules intertwined with the existence of a well-structured fiscal
to reflect taxpayers' contributive capacities will enhance system and an efficient administrative organization. History
middle-class purchasing power by allowing deductions for has repeatedly shown that when this system is challenged by
certain expenses, such as education costs. Adopting a taxpayers, it raises questions about the state's stability and
"household fiscal" approach, encompassing all household structural integrity. The relationship between the fiscal
incomes, would further promote equity. administration and the taxpayer is often marked by imbalance:
 Comprehensive VAT Reform: The state must undertake a the administration seeks substantial tax revenues, sometimes
thorough reform of the VAT system to fulfill its role as a at the expense of the taxpayer's purchasing power, while the
neutral tax. This involves generalizing the right to taxpayer naturally desires to minimize their tax burden.

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This opposition, however, must evolve. The path forward [9]. Organisation for Economic Co-operation and
lies in establishing a fiscal environment where: Development. (2020). OECD Economic Surveys:
 Tax Levies Are Reasonable and Reflective of Taxpayers’ Morocco 2020. _OECD Publishing_.
Ability to Pay: Taxes should be aligned with the [10]. African Development Bank. (2020). Morocco Country
contributive capacities of the taxpayers and be perceived as Strategy Paper.
fair and acceptable by them. This approach not only [11]. International Monetary Fund. (2021). Article IV
ensures fiscal equity but also enhances the willingness of Consultation-Press Release; Staff Report; and Statement
taxpayers to comply. by the Executive Director for Morocco. _IMF_.
 Civic Responsibility in Taxation Is Cultivated: A sense of [12]. Eurostat. (2020). Gini coefficient of equivalised
fiscal citizenship should be fostered, where taxpayers are disposable income - EU-SILC survey. _Eurostat_.
encouraged to meet their tax obligations willingly. This [13]. United Nations Educational, Scientific and Cultural
can be achieved when taxes are not only fair and just but Organization (UNESCO) Institute for Statistics. (2019).
are also perceived as such. The principle that 'too much tax Global Education Spending. _UNESCO_.
kills tax' resonates profoundly here, underscoring the [14]. World Health Organization. (2018). Global Health
importance of moderation and fairness in tax imposition. Expenditure Database. _WHO_.
[15]. Organisation for Economic Co-operation and
Ultimately, the acceptance and endorsement of a fiscal Development. (2020). OECD Economic Outlook,
system by its taxpayers are fundamental to establishing a Volume 2020 Issue 2. _OECD Publishing_.
better economic and social order, and subsequently, public
order. A fiscal system that is just and accepted by its
constituents is far more valuable than one that is merely
financially profitable but socially contested.

In conclusion, for Morocco, the journey towards a more

equitable and sustainable fiscal framework is not just about
balancing the books but about fostering a system that is
perceived as fair, just, and contributive to the broader social
and economic well-being. Such a system not only strengthens
the fiscal foundation of the state but also reinforces the social
contract between the government and its citizens, paving the
way for a more harmonious and prosperous society.

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