Abstract
This article examines the influence of informal actors on tax decision-making in Morocco, highlighting that this process is not limited to official institutions but is also shaped by the involvement of national and international actors who play influential roles in guiding tax policy. The article demonstrates that international financial institutions, foremost among them the International Monetary Fund and the World Bank, have played a prominent role in guiding tax reforms—particularly within the framework of structural adjustment programs—by linking financial support to the implementation of reforms aimed at improving the efficiency of the tax system. It also highlights the role of national lobby groups—notably the General Confederation of Moroccan Enterprises—in influencing tax legislation by providing expertise and proposals and defending the interests of economic actors. In contrast, the influence of political parties and advisory bodies—most notably the Economic, Social, and Environmental Council—remains limited due to institutional constraints and the non-binding nature of their opinions. The article concludes that tax policy is the result of a complex interplay between formal and informal actors, shaped by economic balances and international commitments.
Recommended Citation
Elammari, Najat and BENDARKAOUI, Hicham
(2025)
"What impact do informal actors have on tax decision-making?,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 30:
Iss.
2, Article 2.
https://doi.org/10.66499/2665-7112.1711
Available at:
https://scholarhub.univh2c.ma/remadeg/vol30/iss2/2
DOI
10.66499/2665-7112.1711