The Income Tax System on the Eve of Fiscal Reform

Authors

• Mustapha Boumlik, Doctor of Law; Associate Professor at the Faculty of Law of CasablancaFollow

Abstract

This article analyzes Morocco’s system of income taxation on the eve of fiscal reform. It reviews the existing rules, the proposed reform framework, and the debates surrounding the introduction of a general income tax, highlighting the fiscal, legal, and political implications of reform.

Recommended Citation

Boumlik, Mustapha (1983) "The Income Tax System on the Eve of Fiscal Reform," Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 2: Iss. 1, Article 51.
https://doi.org/10.66499/2665-7112.1489
Available at: https://scholarhub.univh2c.ma/remadeg/vol2/iss1/51

DOI

10.66499/2665-7112.1489