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The Moroccan Tax System and the Challenges of Economic Efficiency: Opportunities and Threats

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The Moroccan Tax System and the Challenges of Economic Efficiency: Opportunities and Threats International Journal of Science and Research (IJSR) ISSN (Online): 2319-7064 Index Copernicus Value (2013): 6.14 | Impact Factor (2014): 5.611 The Moroccan Tax System and the Challenges of Economic Efficiency: Opportunities and Threats Abdelkader Khanfor1, Youssef ELWAZANI2 1Ibn Zohr University, Faculty of Economics, Agadir, Morocco 2Ibn Zohr University, National School of Business & Management, PoB. 37 / S Qr Salam, Agadir, Morocco Abstract: We cannot talk about economic efficiency in a country without mentioning its tax system. Indeed, economic development and the business climate are, among other things, based on the quality of existing tax system. The latter, by default, should offer the necessary guarantees of fair taxation, balanced and transparent taxation. Promoting tax compliance is a key issue of fiscal balance as well as for business ethics. Keywords: Tax system, Morocco, Economic Efficiency, Fiscal, Organization. 1. Introduction As part of this paper we have not sought to quantify the frequency (recurrences) of the facts, but rather to understand The relevance of fiscal policies should be assessed in the an organizational phenomenon. That is why we adopted a light of the large number of constraints and parameters that qualitative approach [2] [3] [4]. can help define an optimal taxation like tax incentives and the tax system complexity. Accordingly, the efficiency of a 2. Theoretical Background tax system cannot be judged only by its level of social equity neither by the contribution to tax revenues but mostly by its If the interest in the issue of reporting of tax authorities to the simplicity and the clarity of its rules. taxpayer was the first order given to policy makers and senior government officials, researchers from different specialties Indeed, the assessment of the business climate in a given including sociologists ([5], [6], [7]) economists, managers country, its economic competitiveness and its attractiveness and lawyers, were also interested about. of foreign direct investment, depends on the degree of transparency of its tax system. Hence, our interests in 2.1 Tax Efficiency versus social balance evaluating the effectiveness of the Moroccan tax system and its consistency with the aspirations of economic According Leroy [8], fiscal sociology questions the development. fundamental relationships between the tax, the state and society. Indeed, Lambert [9], in his sociological analysis We will try, therefore, through the evaluation of the explains the relationship of the taxpayer to the tax authorities Moroccan tax system, at first, to identify the strengths that (the State) is a very tense relationship, characterized by would help boost economic activity, and secondly, to detect permanent sources of tensions and social conflicts. It reflects, weaknesses and obstacles to economic development. he said, the image of political stability and social climate of a country. The author argues, moreover, that "the history of Our work complements previous research that showed that finance and taxation, reveals that building a strong and stable the complexity of the tax law and regulatory procedures that state generates the existence of a tax system and accompany it may partly explain the tax minimization, administrative organization of a very structured; by -ci especially when it causes misunderstanding of the taxpayer against when they are attacked by the taxpaying citizens, and therefore produce a sense of iniquity. state stability and its structure are being questioned." However, if the taxpayer has today a greater legal protection According Leroy [8], sociology examines the fundamental than in the past, this protection remains patchy. Since in relationships between the tax, the state and society. Indeed, terms of fiscal control, the difference between the perception Lambert [9], in his sociological analysis, explains the of reality and the reality itself often makes difficult an relationship of the taxpayer to the tax authorities (the State) is objective analysis. a very tense relationship, characterized by permanent sources of tensions and social conflicts. It reflects, he said, the image Perret and Seville [1] state that the researcher can adopt three of political stability and social climate of a country. The types of positioning: unique, multiple or appointed. In our author argues, moreover, that "the history of finance and case, we have adopted a posture of "moderate researcher" taxation, reveals that building a strong and stable state combining critical and realistic in the sense that we are an generates a tax system and an administrative organization active participant in the construction of knowledge in our that are very structured ; however when they are attacked by field of study. We stand, then, in what researchers call the taxpaying citizens, the stability of the state and its "positivism laid." structures are being challenged. " Volume 5 Issue 2 February 2016 www.ijsr.net Paper ID: NOV161006 Licensed Under Creative Commons Attribution CC BY 4 International Journal of Science and Research (IJSR) ISSN (Online): 2319-7064 Index Copernicus Value (2013): 6.14 | Impact Factor (2014): 5.611 Therefore treating the relationship Tax Administration and complexity of the tax law which makes any accurate taxpayer under a sociological approach, lead us to consider, statement almost inaccessible. This favors, according to as states Leroy [8], the tax as a social phenomenon and as a Thurman and Riggs [15], the development of fraudulent political problem. The author summarizes: "Fiscal sociology behavior. focuses on the Public Institutions intervention process around the tax. She questions the legitimacy of the State for the Also Beltrame [16] wanted to clarify that: "In all of these citizen and opens a reflection on social justice." works emerges the idea that it is important for the proper application of the tax that is equitably distributed, easy to On another level, the relation administration-taxpayer apply and offers all guarantees of justice to the taxpayer, it is translated into citizen-administration relationship, was the even more essential to disarm the prejudices and aversion subject of several works in public management researchers. towards the taxpayer's tax liability and improve its relations The sphere of public management is permeated by several with the Administration to ensure that his fiscal sacrifice issues including the qualitative and quantitative increase of appear as it really is, an honorable contribution to public requirements of citizens or users, budgetary constraints that office." weighing on States, that overloads the administrative system, and a democratic deficit sometimes denounced in light of the 3. Moroccan Tax System: The Gaps weakness of citizen participation. Bartoli [10] finds that the public organization is brought to innovate and bring political In Moroccan texts, it is stated that the Tax Department has solutions, technical and / or managerial skills to solve the following functions: equations with variables often contradictory. Sit state taxes and recover; Ensure proper enforcement; Thus, to understand the role of the Tax Administration, we Manage, on behalf of local governments, some local must appreciate it as a public administration that produces a taxes. public service. Chevallier [11] explains that the term "public service" evokes both, three types of meanings: institutional, According to the laws that define the role and prerogatives of legal and ideological, that interferes constantly and feed off the General Tax Department, one of these is considered an each other. The notion of public service is therefore a administrative institution that performs a public service complex concept, in which mix of indistinguishable manner, mission in the general interest. Therefore its main mission is inseparable and indissoluble reality and myth, united by the to fairly determine the tax payable by the taxpayer to supply cement of law. the state budget. To do this, it’s to for the Tax- Administration to justify its action and to explain the Financial democracy, defined as the participation of citizens meaning of its approach. This pedagogical explanation sake in choosing public finances has a positive impact on tax generates specific terms of the taxpayer’s socialization. compliance. Recent empirical works [12] establish a positive link between the power to decide and tax compliance. The The Tax Administration is faced with two essential tax involves, in fact, the legitimacy of public institutions [5]. challenges: how to explain complex tax system and criticized from all sides? How to justify his action generally considered 2.2 Taxpayer Tax-Administration Relationship repressive way? We find in the study of the behavior of the taxpayer against The taxpayer does not trust his administration and would the tax is based on the wide model of rationality in social prefer to consult a tax advisor or accountant to complete his sciences, synthesized by the sociologist Raymond Boudon. statement rather than to go to the tax office to ask a The logic of the taxpayer is attributable to economic interest, competent agent for a free help in this task. This is not only political legitimacy, especially by the fact that tax knowledge related to a misunderstanding of the operation of the service, of the taxpayer is limited. The economic interest (utilitarian) says Lambert [9], it reflects a mindset steeped in mistrust and to avoid tax is not the only factor to consider when studying apprehension.
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