THE PERFORMANCE OF THE TAX AUDIT IN MOROCCO
Mots-clés :Moroccan tax system, tax risk, tax audit, performance
The Moroccan tax system represents the core of the economy. It is the regulator of tax revenues that constitute the engine of public finances.
For firms, taxation is one of the fundamental components of their lives, which is introduced into their parameters and management tools. Indeed, in their tax strategies, companies must demonstrate fiscal citizenship; except that in the face of changes in the tax provisions imposed and the spread of the culture of fraud, tax strategies adopted by companies represent several tax risks, sometimes difficult to identify by the tax authorities.
The management of tax risks is increasingly difficult as the tax administration puts the tax audit system at the center of its concerns, given its main role in achieving tax fairness and ensuring respect for equality between citizens. We know that the Moroccan tax system is based on the declaration principle. However, the administration in a position of mistrust has the power of control and trying to reinforce this control and audit system that has become one of its primary concerns. Indeed, nowadays, the performance of tax audits is of great importance for the Moroccan tax administration, which is constantly making improvements in this direction. In this article we will outline the performance of fiscal audit within the Moroccan tax administration while trying to answer the main question, what are the elements that affect the performance of a tax audit?
The general objective pursued by this article is to verify the elements which can influence the performance of the tax audit by answering the following hypotheses:
- The rigidities of the administration (in terms of procedures, scheduling of files, etc.) limit the effectiveness of the tax audit.
- Does the strategy of the agreements have a negative impact on the performance of the tax audit?
- The lack of instruments to measure the performance of tax audits carried out is at the root of the inadequacy of their evaluations.
To do this, our study focused on annual activity reports published and also our framework was oriented to the Moroccan tax administration, which will serve as a place for us to observe and collect the opinions of a few people close to the field of tax audits through semi-directive individual interviews. This study has shown that today a number of factors must be combined to achieve high control performance. Some hypotheses have been affirmed and others have been put in default, the main observation is that the General Tax Administration of Morocco is constantly increasing its efforts in tax control and must continue to encourage the mobilization of all its actors and to the combination of several factors which will only improve the performance of tax audits more and more.
However, this study, like any empirical research, raises the question of generalization of the results, that in order to be able to generalize them, a study on a large sample at the level of all regional and provincial tax authorities is still necessary.
(c) Tous droits réservés MOHAMED CHEMLAL, LOTFI BENAZZOU, BOUCHRA GHARIB, ASMAE MRABET 2021
Ce travail est disponible sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International.