Abstract
This paper examines salary and wage deductions in Morocco, focusing on the tax on financial performance and its implications for tax justice. The author emphasizes that public administration plays a crucial role in tax collection and that any tax reform's effectiveness depends heavily on the administrative apparatus responsible for its implementation. As G. Ardant notes, the value of any tax system remains contingent upon the administration that applies it. Moroccan tax administration faces structural challenges inherited from the colonial period, including a shortage of qualified personnel relative to the number of taxpayers. These deficiencies raise concerns about fairness and efficiency in the application of tax policies.
Recommended Citation
Abdelmajid, Asaad
(1989)
"Deductions from Salaries and Wages: The Tax on Financial Performance at the Expense of Tax Justice,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 8:
Iss.
3, Article 6.
https://doi.org/10.66499/2665-7112.1725
Available at:
https://scholarhub.univh2c.ma/remadeg/vol8/iss3/6
DOI
10.66499/2665-7112.1725