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Tax Justice and Decision-Making Democracy: A Political History of the Distribution of tax Power in Morocco
[Justice fiscale et démocratie décisionnelle : Une histoire politique de la répartition du pouvoir fiscal au Maroc]

Author

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  • Ayoub Bourass

    (Professeur de l’enseignement supérieur à l’université Hassan II, faculté des sciences juridiques, économiques et sociales de Mohammedia)

Abstract
This paper examines the distribution of powers in tax decision-making in Morocco, revealing a deep-rooted inequity embedded in the country's political history. From the Makhzen state, where the Sultan held a tax monopoly used as a tool of control, to the contemporary state, taxation has remained a domain dominated by the executive and the monarchical institution, marginalizing Parliament and countervailing powers. The colonial period rationalized the system not to make it fairer, but to serve economic exploitation, thereby deepening inequalities. After independence, despite the appearance of modernization, tax decision-making remained concentrated in the hands of the monarchy and influenced by international financial institutions, while economic elites, such as the CGEM, have exerted growing pressure. This system, marked by a democratic deficit and lack of transparency, contradicts the official discourse on tax justice. To address this, it is essential to strengthen parliamentary autonomy, ensure genuine representation, and transform taxation into a lever for redistribution and democratic legitimacy.

Suggested Citation

  • Ayoub Bourass, 2025. "Tax Justice and Decision-Making Democracy: A Political History of the Distribution of tax Power in Morocco [Justice fiscale et démocratie décisionnelle : Une histoire politique de la répartition du," Post-Print hal-05226752, HAL.
    • Handle: RePEc:hal:journl:hal-05226752
    DOI: 10.5281/zenodo.16941261
    Note: View the original document on HAL open archive server: https://hal.science/hal-05226752v1
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