Morocco has a population of approximately 34 million people. In 2013 its GDP was an estimated 104 billion USD with an annual growth rate of 4.4%. In that same year the government debt amounted to 60% of the GDP. Its unemployment rate was about 9% in 2012 and it has a relatively low percentage of people living beneath the national poverty line, around 9% in 2007.
Its tax-to-GDP ratio was estimated at 24.5% in 2012. The tax administration has a major strategic role in economic and social development and the new Constitution of 2011 states that public services should be attentive to their consumers and follow up on their grievances. However, due to political, sociological and administrative reasons, the reality is still far from the ideal image of citizenship that the CSOs have, with the tax administration being poorly accountable, not transparent and having a weak relationship with citizens. Tax evasion and tax exemptions are seen both in the private and agricultural sector, which can potentially undermine rural development. CSO’s also point out the insecure status of the citizen toward the tax legislative process, the lack of access to information, the weak communication of the tax administration, and the difficult relationship between the tax administration and taxpayers.

Craft Country Strategy 2015-2018

In Morocco, the CRAFT program mainly aims to support fiscal transparency and the right of access to information regarding the tax system, and to ensure a budget allocation that promotes social and economic rights for marginalized individuals. Two local associations, Transparency Morocco (TM) and Espace Associatif (EA), will be working on implementing the five CRAFT strategies in Morocco:
1. Conducting research to diagnose and review the Moroccan tax system, to benchmark it with other similar countries, to come to a common framework for fiscal transparency and to propose alternative policies.
2. Training workshops will be held on principles of taxation and its international, national and regional dimensions, and on the role of civil society, a guide will be developed to simplify tax information to help CSOs in their civic education activities, and more training will be organized to strengthen CSOs in their advocacy for public policies on Economic Social and Cultural Rights (ESCR) and principles of tax justice.
3. An awareness campaign on the role of civil society and the media will be launched, as well as a campaign to raise citizens’ awareness about their constitutional rights, focusing on their rights to access budget information, budget transparency and fiscal justice.
4. Parliamentarians and local officials are targeted to increase support for citizen participation in tax matters. Advocacy interventions will also be undertaken to promote the right of access to information on tax policies and the integration of fair taxation measures in the coming budget laws.
5. Various alliances will be strengthened through cooperation between Oxfam, TM, EA and the CSOs targeted by the program.
Finally, one of the main goals of this program is also to produce a tax guide for citizens and to set up detailed lists and records on how citizens can claim their rights and be better informed about their fiscal situation.