The study at hand is part of a particular context, in which questions are raised about the post-Covid 19 world and aims to contribute to the current debate by introducing elements regarding the role of the Moroccan tax system. The specific objective of this study is to assess the progressivity of the Moroccan tax system and to analyze its impact on social, economic and gender inequalities. That is the objective that the study set itself to achieve through a comprehensive analysis comprising the genesis, resources and organization of the tax system. Also, the study will focus on public expenditure in Morocco, particularly in the strategic and social sectors. The reports are available in English, French and Arabic.