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Abstract

This article presents the main features of Morocco's 1983 Finance Law. It places the law within the difficult economic context of the early 1980s, marked by budgetary constraints, external imbalances, public debt, and the need for adjustment. The article discusses how the Finance Law frames state intervention, expenditure, taxation, and financing choices, while reflecting the tensions between economic recovery, fiscal stabilization, and development priorities.

DOI

10.66499/2665-7112.1379

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