Green taxation as part of Morocco's energy transition

Abstract

Morocco has far-reaching ambitions in the field of clean energy production. By 2030, the Kingdom plans to achieve a 52% share of renewable energies in its energy mix, with the aim of becoming a key player in the export of these energies.

These achievements are accompanied by substantial legislative, legal and institutional efforts to create a framework conducive to the development and promotion of clean energy production and consumption in Morocco, while making it a pillar of energy efficiency and economic performance.

The aim of this paper is to demonstrate the importance of tax incentives in promoting the energy transition, and to highlight their crucial role in the success of Morocco's irreversible sustainable development strategy. To this end, we will examine several aspects of the evolution of the country's energy policy, highlighting the concrete results achieved in promoting renewable energy production.

Morocco has a tax arsenal that encourages the adoption of renewable energies. However, these measures, while beneficial, remain insufficient to achieve the ambitious targets set for 2030. Strengthening these tax incentives and making them more accessible is crucial to further stimulate investment and ensure the success of the country's energy strategy.

Keywords: Taxes, Renewable energies, Sustainable development

JEL Classification: B26

Paper type: Theoretical Research