Green Taxation in the Service of Sustainable Development in Morocco: Bibliometric and Literature Review

Abstract

This article deals with an innovative reflection on green taxation in Morocco, which focuses on tax requirements and environmental benefits for the economy. The article offers an opportunity to present a bibliometric analysis and literature characterizing the Moroccan tax system while answering the question related to the environment. This article, thanks to this study, questions the tax and institutional system based on an overview of economic theories related to environmental taxation. The article examines the concordance between the goals expected by the national charter for sustainable development and fiscal actions, carrying out a detailed analysis of the laws to establish the place of environmental taxation between tax requirements and ecological objectives.