ACCOUNTING PRACTICES AND TAX FRAUD IN MOROCCO

Abstract

Tax fraud is a real phenomenon in the Moroccan fiscal practice in a way that causes loss of income for the State. The fight against this phenomenon is a major issue of sovereignty and recovery of public accounts, and essential to respect the principle of equal taxation. Indeed, the tax fraud undermines on one hand the national solidarity by basing the tax on the only taxpayers who respect their fiscal obligations and, on the other hand, the conditions of a loyal competition between companies.

The present paper aims to make a contribution to this heated and prickly debate on tax fraud by questioning about the causes of this phenomenon in Morocco, its manifestation as well as about the ways allowing to remedy it.