ارسل ملاحظاتك

ارسل ملاحظاتك لنا







Réflexions sur l'écofiscalité au Maroc

المصدر: المجلة المغربية للتدقيق والتنمية
الناشر: محمد حركات
المؤلف الرئيسي: Hamdaoui, Samih (Author)
المجلد/العدد: ع41
محكمة: نعم
الدولة: المغرب
التاريخ الميلادي: 2015
الصفحات: 35 - 64
ISSN: 2035-1113
رقم MD: 794758
نوع المحتوى: بحوث ومقالات
اللغة: الفرنسية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Environmental taxation | Environmental taxes | Green taxes in morocco | Duplicate dividend | Labor market | Environmental charter | Green financing
رابط المحتوى:
صورة الغلاف QR قانون

عدد مرات التحميل

6

حفظ في:
المستخلص: The environmental taxation should be part of a tax reform (green) combining the flexibility and durability of the fiscal instrument environmental objectives. Therefore, the environmental and social responsibility emerges as a new paradigm. In Morocco there is a lack of a proper tax dedicated to environmental protection, except some taxes and fees, financial incentives funds and tax exemptions. This explains the inability to change behavior in favor of the preservation of the environment. The analysis of environmental taxation in Morocco, allows appreciating the full potential. Hence the need to focus on the cardinal concepts and principles of environmental taxation. However, who is concerned? How to calculate the amount? What are the actors and the conditions necessary to establish an efficient environmental taxation? How he has the legal system in Morocco an influence on the development of environmental taxation? And, at a more general level, to consider the implications of this risk to the Moroccan legislature.

ISSN: 2035-1113

عناصر مشابهة