Taxation of Moroccan agricultural sector. An analysis using a dynamic CGE Model

For these reasons, agriculture took advantage of big tax exemptions renewed until the end of 2013. The tax exemption of the sector is supposed to promote, attract and develop private investments. Actually, in the two last years, agricultural sector was the second one, after real estate, to benefit from exceptional fiscal measures, which represents almost 13,4% from the total measures according to the census of 2011. Dynamic EGC Model apart from the question of the place occupied by Moroccan agriculture into the economy, that led to the conception and the implementation of green morocco plan, we have to notice that tax exemption of agriculture has been the matter of royal concern, thanks to the high royal guidance to set up an appropriated system for agricultural sector since 2014, by taking into consideration the social instability of simple farmers.