L’adhésıon Au Contrôle Fıscal Du Contrıbuable Marocaın : Etude Crıtıque Des Procedures Fıscales

Abstract

The tax control practiced by the services of the general direction of the taxes is the ultimate guarantor of tax compliance. It aims to understand all breaches of tax and accounting legislation. Instead, it creates a sort of mistrust and reluctance due, first by the legal uncertainty of the texts governing the tax audit. And second, to the exorbitant prerogatives of auditors. The general direction of the taxes has adopted a new vision that shows the taxpayer as a true partner that should benefit from a number of safeguards, given the substantial powers of the Tax Administration favor to the introduction of the charter of the taxpayer. This document is very criticized by experts due to not bringing much to our tax legislation, except that it summarizes the various guarantees of the General Tax Code (GTC ), became mandatory handed , together with the notice of audit , on pain of the uselessness of the entire verification process.