Abstract
This paper outlines the fiscal framework applicable to insurance companies and insurance activities, distinguishing between general corporate taxation and taxes specific to the insurance industry and insurance contracts. It reviews the main indirect taxes and levies affecting premiums and operations, and discusses their economic impact on market development. The contribution concludes with incentive-oriented proposals designed to support sector growth while safeguarding public revenues.
Recommended Citation
Tahiri, M.
(1988)
"Taxation of Insurance,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 7:
Iss.
2, Article 13.
Available at:
https://scholarhub.univh2c.ma/remadeg/vol7/iss2/13
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