The 2018 Finance Act

The 2018 Finance Law represents the first finance law adopted by the El Othmani government. The law makes a number of new economic and social contributions. Indeed, many measures have been adopted to encourage investment and correct tax inequalities through the transition of corporate income tax (CIT) from the proportional to the progressive model. In addition, it reinforces the principle of administrative digitization through the adoption of invoicing software to ensure traceability of transactions, particularly those relating to corporate income tax and personal income tax. Other measures are applied by sector of activity (tourism, insurance, transport.....) and others of a social nature are designed to encourage employability...........-To what extent can we talk about the tax fairness of this law?-What are the new regulations in the 2018 Finance Act?-What is the scope and what are the limits of the new reforms financially, economically and socially?

Autorentext

Professor of Higher Education in Economics and Management at EST Meknès-Université Moulay Ismail.Director of the Economics, Management and Society Research Laboratory and Head of the Management Techniques Department. She has published several works on financial and economic topics.