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Single tax for small retailers

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Small retailers and local retailers find it difficult to find "fiscal mille-feuille" (Ph. The Economist)

A "small merchant" special tax could be introduced next year. It is one of the main recommendations of the third tax base. It will encourage the merger of business taxes and other state taxes, especially IR. The idea is to establish a professional contribution for low-income activities.

The government could act in stages because the regime would require "a lot of consultation, especially regarding liquidation rules." Small traders and local merchants are struggling to cope with the multitude of taxes. They face the phenomenon of "mille-feuille fiscal" because they have to pay local laws and other state taxes.

The tax system remains complex and does not respond to the general logic because state taxes add local taxation with its 27 taxes and fees, and para-fiscal with more than 70 taxes. As observed during the tax base, this system lacks coordination in the design and implementation of tax bases and levels.

This does not promote compliance with the law and does not allow voluntary compliance with the principle of tax compliance. According to statistics from the High Planning Commission, informal refer to almost two million units. It grows with 19,000 units a year and has a turnover of over 400 billion DH. It provides over 12% of national production and employs more than 2.5 million people!

The Finance Act 2020 should begin the process of simplifying and harmonizing the tax system, including at the local level. It is this framework law that will form the reference framework for the next 5 years. Local taxation will also be taken care of.

In that case, the Local Government Office drafted a law on local taxation. Measures that give birth to different interpretations or sources of dysfunction would be "corrected". All this should be submitted for approval before the end of the year.

In any case, the tax on undeveloped land, which causes differences in the interpretation of the administration and taxpayers, is specifically targeted. This problem presents difficulties in applying the reasons found in the besieged municipalities which are in the field of tax on undeveloped areas and communes that do not enter the area.


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