Abstract

This study addresses the issue of tax justice in Morocco by examining the balance between tax obligations and taxpayer rights, considering them as two complementary elements for building a tax relationship based on the principles of legality and equity. The research attempts to analyze the various legislative, regulatory, and institutional foundations of tax obligations and the resulting obligations of taxpayers. It also examines the powers granted to the tax administration for its implementation and analyzes the most important substantive, procedural, and judicial rights and guarantees established to protect taxpayers and achieve a balance between the two parties in the tax relationship (the administration and the citizen). This paper concludes that achieving effective and efficient tax justice in the Moroccan model requires strengthening the rules of transparency and judicial oversight, simplifying procedures, and developing tax legislation in a way that keeps pace with economic and digital transformations and strengthens trust between the taxpayer and the tax administration.

Keywords

Tax Justice; Tax Obligation; Taxpayer Rights; Moroccan Tax System.