The Customs and Indirect Tax Administration (ADII) recorded a record volume of revenue for the year 2023, a total of 132.6 billion dirhams. The main role of these revenues is to stabilize the economy. car when there is too much demand in an economy compared to its productive capacities, the economy must face either inflation or an external deficit. A tax increase then plays a role in returning economic balance because it removes part of this excessive demand.
Lthe theory of the invisible hand, justifiede the pursuit by each of his selfish interests, which would contribute in fine to the global interest. It is therefore thanks to an “invisible hand” that people’s personal interest would be transformed into a common good. Cthis sentence of the theory of the “invisible hand” is became famous: “It is not from the benevolence of the butcher, the brewer, or the baker that we expect our dinner but rather from the care they take in seeking their own interests. » The natural regulation of markets is one of the fundamental theses of liberals.
Taxation is the set of rules and practices used by a State to collect taxes and compulsory levies. The question of taxation is not linked to its level but rather to what it finances and the contribution of each person.
For example, it is stupid to compare the levels of compulsory contributions between countries without comparing the social protections of each country. It would also be necessary to compare, for equal coverage of needs, the average cost of private insurance in countries with low compulsory contributions compared to those with a social system financed by compulsory contributions.
At the end of the 18th century, Condorcet in his Life of Turgot reports that it set an upper limit on taxation according to a logic that today would be described as utilitarian. If each tax paid constitutes an inconvenience for those who pay it, the sum thus collected by the State is used to provide public services which bring a certain satisfaction to citizens. As long as this satisfaction is greater than the inconvenience, the tax is legitimate. As soon as it becomes lower, the tax must be fought. Simple and healthy principle whose practical implementation is very delicate.
The stabilization process consists of when there is too much demand in an economy compared to its productive capacities, the economy must face either inflation or an external deficit. A tax increase then plays a role in returning economic balance because it removes part of this excessive demand. Symmetrically, when the economy suffers a recession, a reduction in taxes ensures an increase in purchasing power when this favors households or an increase in the financial capacities of companies when it is made for their benefit. In both cases, this increases demand and in fine business opportunities.
Vauban’s system is contained in these two sentences: the effective tax is a direct tax on income, paid by everyone. Vauban therefore proposes a systematic levy on production at a progressive rate varying from 5 to 10%. The modern tax which would be closest to this levy of 10% of this tithe is the generalized social contribution (the CSG). He completed this system with a reform of the gabelle, a tax on salt that had become absurd over time. He finally completes it with “moral” taxes such as a tax on wigs, because the pleasure of ostentation deserves sanction.
David Hume, philosopher, historian, diplomat and economist. He is the first systematic theorist of the automatic rebalancing of the balance of current payments in a gold standard situation, a theory leading to the condemnation of mercantilist theories and practices. David Hume presented his tax speech in 1752. His vision is original in the sense that he does not systematically associate economic growth and low tax rates, as Laffer later did. If he indeed affirms like everyone else that an excessive rate penalizes the creation of wealth, he defends this relatively original idea that a rate that is too low encourages idleness. For him, a certain adversity pushes work, imagination and commerce. Tax is a form of adversity.
There are three missions of taxation, in particular the first is the allocation function where the State must intervene in the allocation of resources to achieve objectives deemed economically or socially more satisfactory than those resulting from the market. This is the management of externalities. The second function is redistribution, the State generally seeks to correct the initial distribution of income in order to reduce inequalities. The third function is stabilization, the State’s mission is to ensure balanced economic growth, that is to say to ensure full employment without inflation and without external deficit. This function is embodied in the implementation of monetary and budgetary policies aimed at leveling out cyclical hazards, that is to say, cyclical developments.
The customs administration collected 132.6 billion dirhams during the year 2023
The administration of customs and indirect taxes (ADII) ended the year 2023 with a satisfactory result, in fact, customs revenues maintained their upward trend reaching 132.6 billion dirhams. In fact, customs officials exceeded forecasts by 1.28%, an increase in absolute value of 1.59 billion dirhams.
Furthermore, value added tax (VAT) in budgetary customs revenue fell by 2 points, from 63% in 2022 to 61% a year later. Likewise, in terms of volumes, the share of value added (VAT) in customs revenue recorded a drop of 3.2% compared to last year, standing at 75.3 billion dirhams compared to 77. 8 billion dirhams.
