Abstract
Value Added Tax (VAT) requires a highly experienced, efficient, and absolutely integrous tax administration capable of handling complex operations: determining the tax base, assessing taxable amounts, liquidation, and meticulous examination of business accounts. However, African tax administrations often prefer simple, easy-to-apply procedures. In countries like Morocco, applying VAT to numerous small taxpayers—including a high percentage of retailers and service enterprises—poses significant challenges. Collection involves costly formalities that can sharply increase collection costs, a particular burden where only a small budget share is allocated to tax services. The author examines these administrative constraints that complicate effective VAT implementation in developing African countries.
Recommended Citation
RHOMARI, Mostafa
(1989)
"The Administration of Value Added Tax in Africa: The Case of Morocco,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 8:
Iss.
1, Article 16.
https://doi.org/10.66499/2665-7112.1555
Available at:
https://scholarhub.univh2c.ma/remadeg/vol8/iss1/16
DOI
10.66499/2665-7112.1555