Tax Expenditures in Morocco: Evaluation Essay

Abstract

Today, most tax systems, in both developed and developing countries have tax expenditures. They can take several forms, including tax credits, tax deductions, income exemptions, reduced tax rates, reductions, discounts, additional shares, tax deferrals or even tax holidays. This work focuses on the evaluation of tax expenditures in Morocco. We applied the statistical method by referring to the reports on tax expenditures published by the Ministry of Economy and Finance. The results from this evaluation test proved that this task is not easy to carry out. The main cause remains the very high number of tax expenditures and the absence of quantified data on their impact. General state budget as well as better rationalization of resource allocation.