Individual Corruption

According to Transparency International's Global Corruption Barometer 2009, a small part of Moroccan households reported having paid a bribe to tax officers the previous year. However, in Transparency International's Global Corruption Barometer 2010, no households who had contact with tax authorities in 2009 report to have paid a bribe. 

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.

Business Corruption

According to Global Integrity 2008, in practice, tax laws are seldom enforced uniformly or without discrimination in Morocco, and it is not uncommon for some groups, most notably well-connected individuals or companies, to consistently avoid paying taxes due to corruption and connections. This environment of arbitrariness in tax regulations could create opportunities for corruption.

Frequency

The World Bank & IFC: Doing Business 2011:
- A medium-sized company must make 28 tax payments and spend 358 hours per year managing the administrative burden of paying taxes.

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Companies state that tax rates are among the five most problematic factors for doing business in Morocco.

Transparency International: Global Corruption Barometer 2010:
- No households who had contact with tax revenue services throughout 2009 report having paid a bribe.

Transparency International: Global Corruption Barometer 2009:
- 14% of households who had contact with tax revenue services throughout 2008 report having paid a bribe.

Transparency International: Bribe Payers Index 2008:
- Business executives give the level of corruption in the tax revenue authorities a score of 2.9 on a 5 point scale (1 'not at all corrupt' and 5 'extremely corrupt').

The World Bank & IFC: Enterprise Surveys 2007:
- 17% of companies surveyed point to tax administration as a major constraint to doing business.