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The hybrid Moroccan public establishments: a confusion in tax treatment
[Les établissements publics marocains hybrides : une confusion du traitement fiscal]

Author

Listed:
  • Said Najeh

    (FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger)

  • Zaïnab Heyame

    (FSJES TANGER - faculté des sciences juridiques economiques et sociales de Tanger)

  • Khalid Oulad Seghir

    (FSJES Tanger)

Abstract

Moroccan hybrid public establishments occupy a unique position in the administrative landscape, combining the characteristics of commercial and non-commercial public establishments. This hybridity introduces complexity into their operation and management. On the one hand, they provide regalian activities in the general interest. On the other, they operate in economic spheres, providing income-generating activities. Through a qualitative study of a single case, this research aims to analyze the tax status ofa hybrid Moroccan public establishment. The results highlight the frequent ambiguity between profit-making and non-profit-making activities, creating confusion in the application of Moroccan tax laws. This situation raises major concerns in terms of transparency and tax fairness. A clarification of the tax regulations surrounding these establishments is needed to ensure better integration into the Moroccan tax system.

Suggested Citation

  • Said Najeh & Zaïnab Heyame & Khalid Oulad Seghir, 2023. "The hybrid Moroccan public establishments: a confusion in tax treatment [Les établissements publics marocains hybrides : une confusion du traitement fiscal]," Post-Print hal-04298813, HAL.
    • Handle: RePEc:hal:journl:hal-04298813
    Note: View the original document on HAL open archive server: https://hal.science/hal-04298813
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    References listed on IDEAS

    as
    1. Boudes, Philippe & Darrot, Catherine, 2016. "Biens publics : construction économique et registres sociaux," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 19.
    2. Mr. Ian Lienert, 2009. "Where Does the Public Sector End and the Private Sector Begin?," IMF Working Papers 2009/122, International Monetary Fund.
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