The third National Tax Conference, scheduled for 3-4 May in Rabat, will be organized under the theme "Tax Fairness". The Directorate General of Taxes (DGI) has published a scoping note for these meetings.
This 3rd National Conference on Taxation is held "in a particular context, marked, at the national level, by the beginning of a deep reflection on the future of the national development model, following the High Orientations of His Majesty King Mohammed VI, and at the international level, by tightening the rules of fiscal compliance, "says the DGI in its note. This event aims to define, within the framework of a collective and largely concerted reflection, the contours of a new national tax system, more equitable, efficient, competitive and integrating the universal principles of good fiscal governance.
In the scoping note, the DGI notes that the careful observation of the functioning and performance of the current tax system reveals the persistence of dysfunctions that prevent it from achieving its incentive and distributive objectives, the impetus of the growth regime the Moroccan economy and its social inclusiveness, its alignment with the imperatives of environmental sustainability.
Several themes will be discussed during this event, in order to establish a shared vision of tax reform. The DGI notes that, in economic and social terms, the tax system should be used, intelligently, to overcome the proven weaknesses of our development model, namely youth and graduate unemployment and the widening inequalities, two structural phenomena amplified by the weakness and irregularity of growth. Thus, the Assizes must in no case be transformed into a place and moment of "grievances where we will come to solicit the Government as for strictly sectoral interests, without overall coherence, and without taking into account the constraints of the public authorities, nor the evolution of the national and international environment, "says the Directorate General of Taxes.
With regard to the methodology of the tax reform approach, the DGI notes that it is based on the design of an intelligent filter of proposals and recommendations to be collected at the next National Tax Conference, adding that the pillars on which reform should be based are those that will lead to a system that is in line with the economy and supports growth and promotes the promotion of productive investment and permanent employment.
The preparatory work for the next National Conference on Taxation will focus on several topics including the social pact, tax governance, VAT, R & D, incentives and tax procedures, integration of the informal.
At the end of this conference, a draft framework law on taxation will be drafted to bring the main principles of the future tax reform and the precise programming, over 5 years from 2020, of the main commitments of Morocco in the matter.