الجبايات المحلية ورهانات التنمية الترابية بالمغرب

Morocco has adopted a decentralized system, which is based on granting land communities an essential role in the management of land affairs, and this role will be further strengthened, especially within the framework of the developed region.However, the success of this process remains dependent on mobilizing the necessary tax resources, which justifies the need to highlight local levies as an important component of the Moroccan tax system and one of the economic and social policy mechanisms that enable public decision makers to have the resources to finance public services and achieve territorial development.In this article, we address the most important problems related to local levies, highlighting the additions made by the successive reforms in this field and prospects for development, as well as ways to achieve efficiency and profitability through improving the measures and methods of management and strengthening the local tax administration