Political ideology and tax policies

In view of the 2021 legislative elections in Morocco, we thought it would be interesting to study the relationship between political ideologies and the tax proposals set out in the manifestos of Moroccan political parties, using a literature review to highlight the different ideologies inherent in taxation, such as the liberal, social and solidarity-based approaches. Next, we studied the ideological positioning of the five largest political parties in Morocco, namely the Al Istiqlal party, the Socialist Union of Popular Forces, the Justice and Development party, the Authenticity and Modernity party and the Independents party. Finally, for each of these parties, we examined the tax proposals set out in their programs for the 2021 legislative campaign.