Demographic growth of the population is constantly increasing, accompanied by an increase in the needs of consumers and citizens, which makes it necessary to strengthen the role that local and regional authorities must play in providing services to citizens and strengthening the organs of the modern State. Thus, the question of financing projects and the provision of services to citizens has become one of the main pillars of the success of the decentralization system.
Although the Moroccan Constitution and the regulatory laws relating to local authorities have distributed competences and roles between the various stakeholders in the field of local development, whether by redistributing power vertically between the State and its various territorial units or horizontally between the levels of local authorities, the question of financial resources poses many problems with regard to the management of territorial affairs.
And if the attributions have been distributed equitably between the different local authorities within the same category of authority, without distinction between them, and if the roles have been defined equally for each of these categories of local authorities, precisely and in accordance with the regulatory laws, the fact remains that the laws governing local finances, particularly those relating to own resources, still perpetuate fiscal disparities, and do not ensure balance in this area, or even do not take into account the socio-economic potential of local authorities within the same category. Thus, it is difficult for all local and regional authorities to cover their expenditure needs on the basis of their own resources alone, particularly in view of:
- The concentration of wealth production in certain Regions and Local and Regional Authorities to the detriment of others;
- Large differences in income and tax revenues;
- The great geographical diversity which obliges some local authorities to bear higher costs to provide public services, as is the case for mountainous areas, where the opening up of the inhabitants requires generally prohibitive costs, and for desert or semi-desert areas which are widely dispersed in terms of population distribution;
- The cost of certain collective services such as solid waste management, urban travel management / urban transport, infrastructure, etc., is also a major concern.
In reviewing the new attributions conferred on the Councils of Prefectures and Provinces and in the light of their financial resources, the following observations can be made:
- Inadequacy of local tax revenues to keep pace with economic growth ;
- Inadequacy of the rules establishing certain taxes to the objectives of economic development;
- Multiplicity of taxes and royalties;
- Multiplicity of tax expenditures;
- Weakness of the profitability of local taxes and their adequacy to the development of the public life of citizens;
.عدم مواكبة مدا خيل الجبايات المحلية لوثيرة النمو الاقتصادي
.ضعف قواعد تأسيس بعض الرسوم مع أهداف التنمية الاقتصادية
.تعدد الضرائب والرسوم والإتاوات
.تعدد النفقات الجبائية
.ضعف مرد ودية الجبايات المحلية وضعفملائمتها لتطور الحياةالعامة للمواطنين
- Absence of a clear structuring of the local tax administration;
.غياب هيكلة واضحة للإدارة الجبائية المحلية
ضعف آليات تنزيل المبدأ الدستوري المتعلق بالتفريع كألية حديثة لتنظيم السلطة وتوزيعها داخل الدولة ويظهر
دلك جليا من خلال معاينة اللاتوازن الحاصل مابين حجم المسؤوليات المنقولة وحجم الموارد المرصودة
- In the absence of sufficient resources to bear the burdens associated with the new responsibilities, elected assemblies can be held accountable for management results, which may cause delays in the implementation of the development process;
في غياب موارد كافية لتحمل أعباء الاختصاصات الجديدة ’ قد تتعرض المجالس المنتخبة إلى المسؤولية
والمحاسبة على نتائج التدبير وبالنتيجة قد يتعرض مسلسل التنمية إلى التعطيل.ن
- Recording a decline in the financial resources collected, both in terms of transferred resources and own resources (from MAD 7749 million in 2015 to MAD 5439 million in 2018. This corresponds to a decrease of 30%);
تسجيل تراجع في حجم الموارد المالية المحصلة بشقيها. الموارد المحولة والموارد الذاتية
من 7749 مليون درهم سنة 2015 إلى 5439 مليون درهم سنة 2018 (تراجعبنسبة %30).ن
- The share of the Prefectures and Provinces of the total granted to the local authorities in terms of VAT does not exceed 27%;
لا تتجاوز حصة العمالات والأقاليم من مجموع حصة الجماعات الترابية من الضريبة على القيمة المضافة %27.ن
- Own resources do not represent more than 6%. These resources are insufficient and difficult to collect. State allocations cover 94% of the budget of the Prefectural and Provincial Councils.
لا تمثل الموارد الذاتية أكثر من%6وهي موارد ضعيفة المر دودية وصعبة الاستخلاص في حين تغطي إمدادات
.الدولة %94من ميزانية مجالس العمالات والأقاليم
However, despite the importance of the initiatives and efforts made by the Ministry, as well as those made by the Territorial Communities to improve financial resources, these resources are still struggling to reach the envisaged level required.
And so that the Prefectures and Provinces may be autonomous and be able to assume the responsibilities entrusted to them, the following suggestions have been made:
General and Global Suggestions :
- Enable local authorities to have stable and evolving resources with the possibility of broadening the tax base, reducing the tax burden and encouraging investment;
توفر الجماعات الترابية على موارد ذاتية قارة ومتطورة مع إمكانية توسيع الوعاء الضريبي وتقليص العبء الجبائي وتشجيع الاستثمار
- Reduce the number of redevances and strengthen their link with State taxes, in order to overcome the difficulties and obstacles to the implementation of Law No. 47.06 on the collection of local community levies and Law No. 07-39 on the establishment of transitional provisions concerning certain taxes, duties and fees due to the Local Communities;
تقليص عدد الرسوم وتقوية ربطها بجبايات الدولةتتجاوز الصعوبات والمعيقات أمام التطبيق السليم </p
للقانون رقم 47.06 المتعلق بجبايات الجماعات المحلية و07-39 المتعلق بسن أحكام انتقالية فيما يتعلق ببعض
. الرسوم والحقوق والمساهمات والأتاواة المستحقة لفائدة الجماعات المحلية
- Implementing an economically efficient and cost-effective fiscal policy ;
.تفعيل سياسة جبائية تتميز بالفعالية والمردودية على المستوى الاقتصادي
- Adopt significant taxes likely to provide Local and Regional Authorities with sustainable and regular own resources while widening the tax base ;
.تبني رسوم هامة توفر للجماعات الترابية موارد ذاتية قارة ومنتظمة مع توسيع الوعاء الضريبي
- Simplify the rules for setting up taxes (scope, base, liquidation and collection rules) and simplify procedures (taxpayers’ obligations, penalties and disputes) ;
.تبسيط الرسوم المحلية وتحسين مردوديتها
- The reform of the tax system should in no way increase the tax burden.
تبسيط قواعد فرض الرسوم (مجال التطبيق والوعاء وتصفية الرسوم وقواعد التحصيل) وتبسيط
المساطر (الالتزامات الإقرارية للخاضعين للرسوم والجزاءات والمنازعات).ن
- Enhancement and diversification of local taxation and improvement of parafiscal resources
.تثمين وتنويع الجبايات المحلية وتحسين الموارد الشبه ضريبية
Suggestions for Prefecture and Provincial Councils
Setting the percentages for the distribution of the Prefectures’ and Provinces’ shares in State taxes under Regulatory Law No. 112. 14, as is the case for article 188 of the law regulating the Regions, which set the share granted to the Regions by the State at 5% of corporate tax, 5% of income tax and 20% of taxes on insurance contracts, in addition to other financial allocations intended to reach MAD 10 billion in 2021, in order to ensure the stability and control of these resources.
Allowing Prefectures and Provinces to benefit from 1% of corporate tax revenues and 1% of income tax revenues, in order to increase their resources.
Increasing the share of the Prefectures and Provinces in value added tax, and setting clear criteria and ratios for the distribution of this share and organizing it by decree, as is the case for the distribution of the Region’s share in State taxes.
Re-establishing the taxes imposed on private educational institutions and applying progressive ratios (according to the number of students enrolled) and according to cycles (the level of education: elementary, preparatory, secondary, vocational training, higher education, private university) and allocating 5% of their turnover to Prefectures and Provinces, for the following reasons:
- Increase in the number of private schools ;
.تزايد عدد المدارس الخاصة
- Implementation of the principle of solidarity stipulated in the constitution;
.تحقيق مبدأ التضامن المنصوص عليه في الدستور
- Coverage of public expenses related to school transport in rural areas, which is provided by Prefectures and Provinces.
.تغطية الإنفاق العام المتعلق بالنقل المدرسي في المجال القروي الذي تقوم به العمالات والأقاليم
Allocating 95% of the proceeds of the personal car tax to the Prefectures and Provinces and 5% to the State budget to cover public expenditure related to the completion and maintenance of village roads.
Domiciliation of taxes to the Communal Councils (base and collection), and transfer of percentages of these taxes to the Prefectural and Provincial Councils.
Allocating 8% of the car tax to the Prefecture and Provincial Councils.
Creating an environmental tax by applying the principle : Polluter = Payer.
Creating a tax on airports, railway stations, ports and bus stations.
Allocating a share of regional royalties, such as those from tourism, quarries, wholesale markets, slaughterhouses, etc., to the Prefecture and Provincial Councils.
This is the Association’s contribution to enriching the debate on the subject of local levies and their role in the implementation of territorial development policies.
The Association remains at the disposal of all government partners to contribute to the construction of the tax system.