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Abdellaziz Chaibi

    Tax governance in Morocco: between efficiency and tax equity
    • Focusing on the evolution of taxation as a tool for economic growth and social stability, the work advocates for reforms that balance financial functions with social policy guidance. It emphasizes the need for the Moroccan tax system to modernize in response to significant economic changes, particularly within the context of a global information society. The text explores the challenges faced by tax administration in becoming more responsive and aligned with its environment, presenting a framework for adapting to these dynamics.

      Tax governance in Morocco: between efficiency and tax equity