Ibn Khaldun - Policy Brief

Morocco's Tax Dilemma

Morocco has long been recognized for its strategic location, diverse economy, and development potential. Yet, like many emerging economies, it faces complex fiscal challenges, particularly in its tax system.

Over the years, policymakers, experts, and business leaders have raised important questions: How is the current tax structure impacting investment, entrepreneurship, and economic growth? What are the effects of tax rates, exemptions, and compliance requirements on different sectors? And how can the system evolve to support long-term development?

A new policy brief from the "Ibn Khaldun Initiative" written by Mohamed Moutii explores these questions in depth. It examines the structure of Morocco’s tax system, its historical context, and the broader economic implications, while also outlining possible pathways for reform.

Whether you're a policymaker, researcher, or simply interested in economic policy, this brief provides valuable insights into a critical issue shaping Morocco’s future.

Download and read the full policy brief to explore the findings and recommendations.