Morocco Country Profile

Tax Administration

Individual Corruption

According to Freedom House 2007, all employees in the formal sector have taxes deducted automatically from their salaries, yet Morocco does not have an effective internal audit system that can guarantee the accountability of tax collection. Moreover, a number of people working in the private sector, the informal sector and the underground economy hide their revenues from the state without fearing audits.

Frequency

The World Bank: Doing Business 2009:
- A medium-sized company must make 28 tax payments and spend 358 hours per year managing the administrative burden of paying taxes.

Transparency International: Global Corruption Barometer 2006:
- Citizens give the tax authorities a score of 3.2 on a 5-point scale (1 being 'not at all corrupt' and 5 being 'extremely corrupt').