| LEADER |
01973nam a22002177a 4500 |
| 001 |
0169151 |
| 041 |
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|a fre
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| 044 |
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|b المغرب
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| 100 |
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|a Hamdaoui, Samih
|e Author
|9 422958
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| 245 |
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|a Réflexions sur l'écofiscalité au Maroc
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| 260 |
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|b محمد حركات
|c 2015
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| 300 |
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|a 35 - 64
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b 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.
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| 653 |
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|a الضرائب
|a المغرب
|a المالية العامة
|a التنمية الاقتصادية
|a التنمية المستدامة
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| 692 |
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|b Environmental taxation
|b Environmental taxes
|b Green taxes in morocco
|b Duplicate dividend
|b Labor market
|b Environmental charter
|b Green financing
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| 773 |
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|4 الإدارة
|6 Management
|c 008
|l 041
|m ع41
|o 1632
|s المجلة المغربية للتدقيق والتنمية
|t Moroccan Journal of Auditing and Development
|v 000
|x 2035-1113
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| 856 |
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|u 1632-000-041-008.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 794758
|d 794758
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