Abstract

This article examines the mechanisms for improving Morocco’s business climate in light of the implementation of the New Development Model and Framework Law No. 69.19 on tax reform. It analyses the strategic role of tax reform in enhancing economic attractiveness, promoting productive investment, and strengthening business competitiveness. Particular attention is given to broadening the tax base, integrating the informal sector, addressing e-commerce taxation, and rationalizing tax incentives in support of tax fairness and equity. The article also highlights the economic and social dimensions of tax reform, particularly its contribution to financing social protection and reducing social and territorial inequalities. It concludes that improving the business climate largely depends on the effective implementation of tax reform and its ability to reconcile economic development, tax justice, and investment promotion with the objectives of the New Development Model.

Keywords

Business Climate; New Development Model; Framework Law No. 69.19; Tax Reform; Investment; Tax Justice.