Legal Security and Effectiveness of Taxpayer Guarantees in Fiscal Control in Morocco

Abstract

This article investigates the recent reforms of the Moroccan Tax Administration, aimed at rebalancing the powers of the Administration and the rights of the taxpayer, and assessing their impact on taxpayers' perception of legal security. Drawing on an analysis of legislative reforms and tax control procedures, this study focuses on the evolution of guarantees provided to taxpayers. It includes a qualitative evaluation of the measures implemented by the Moroccan Directorate General of Taxes to promote a coexistence between the general interest and the particular interests of taxpayers. The analysis reveals that, although significant advancements have been made in improving tax control procedures, particularly in terms of guarantees offered to taxpayers during the control process, an imbalance remains between the rights and guarantees offered to taxpayers and the powers of the Administration. Taxpayers continue to feel a lack of legal security, impacting their perception of fiscal equity. While the study provides a detailed view of tax reforms in Morocco, it is limited by the lack of a quantitative survey on taxpayers' perception. Future research could involve a qualitative study to better understand how taxpayers perceive these changes. The findings underscore the need for continuous improvements in tax administrative practices to ensure an increased perception of legal security and a balance between the powers of the Administration and the rights of taxpayers. This could strengthen mutual trust and tax compliance. This study makes a significant contribution to understanding tax reforms in Morocco. It highlights the efforts made to improve relations between the Tax Administration and taxpayers while identifying areas needing further attention to achieve a fairer balance between control powers and taxpayer rights.

Keywords: Tax reform, Legal security, Tax administration, Taxpayers' rights, Tax audit

JEL Classification: H2

Paper type: Theoretical Research