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What is Tax Amnesty in Morocco: Effectiveness Analysis about?

This paper analyzes the effectiveness of tax amnesty programs in Morocco, which have been implemented ten times since 1984 during economic downturns. The findings indicate that these programs have had limited success in increasing revenue and improving tax compliance, suggesting that tax audits are more effective in generating revenue. The study concludes that tax amnesty is not a viable substitute for comprehensive tax reform aimed at achieving fiscal independence and tax fairness.

Author

benessadeq77achraf

Language

EN