What customs measures to take in response to the health crisis in morocco?

Abstract

In 2020, the whole world was hit by an epidemic, a year during which economic activity decreased sharply and even froze completely for several sectors.

Faced with this unprecedented situation and in order to accompany the companies that very quickly found themselves in difficulty, Moroccan Customs was obliged on the one hand to take several exceptional measures to relieve their cash flow and on the other hand to help the recovery of the national economic activity by preserving the state's revenues.

By examining the impact of the covid-19 pandemic on Moroccan companies in terms of customs taxation, the objective of this article is to analyse the role of customs tax policy in responding to the coronavirus crisis. It is approached by measuring the impact of the quality of the tax breaks, adopted by the Moroccan customs, in response to this crisis on the expectations of economic operators.

To this end, a quantitative study is conducted among 20 freight forwarders and 20 companies that have benefited from these reliefs. The data collection method adopted is the questionnaire. Based on different types of questions from the literature review. We encountered difficulties with some operators who were reluctant to fill in the questionnaire, which did not allow us to achieve our objective of collecting a maximum number of responses.

According to the results obtained, the operators interviewed are aware of the importance of these facilities on their treasuries.

JEL Classification: H2

Paper type: Empirical Research.