[Hiwar] Najib Akesbi décortique les freins réels à une réforme globale du régime fiscal

Preparations for the third fiscal symposium under the theme of tax equity on May 3 and 4 are underway, aiming to lead to a draft framework law starting from 2020. High hopes are pinned on this event as it sets the stage for a new Moroccan fiscal regime.

Discussion on fiscal matters dates back to 2013, including the question of a new development model. The current fiscal system was shaped by a tax reform strategy called structural adjustment policy, focusing on three main components: corporate tax, VAT, and the idea of taxation serving the neoclassical concept of 'trickling down' wealth.

The existing fiscal system, influenced by neoclassical economics, has led to regressive taxation with emphasis on indirect taxes. This approach has increased pressure on labor income, promoted fiscal incentives and exemptions, and failed to address issues like tax evasion and fraud effectively.

The 2013 fiscal symposium generated numerous recommendations, highlighting the need for a balanced mix of direct and indirect taxes, fairness in taxation, and progressive tax policies. However, challenges in implementation and contradictions in tax regulations have hindered the effectiveness of fiscal reforms.

Recent fiscal laws have introduced measures like tax exemptions for certain activities and reduced corporate tax rates. However, shortcomings in addressing issues like non-productive investments, tax fraud, and inconsistencies in tax systems remain, impacting the overall effectiveness of tax policies.

The speaker talks about the disconnect between economic and social choices, highlighting the need for coherence and addressing the challenges within the economic model.

Emphasizing the importance of aligning choices with economic decisions to overcome instability and tackle fiscal challenges.

The importance of political will at the highest level of the state for real reform towards equity and efficiency in the system.