THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY
A. F., M., Iman, E., S. M, S. (2018). THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY. EKB Journal Management System, 41(1), 487-512. doi: 10.21608/jes.2018.20481
Mandour, A. F.; El Said, Iman; Shahin, Samar, S. M. "THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY". EKB Journal Management System, 41, 1, 2018, 487-512. doi: 10.21608/jes.2018.20481
A. F., M., Iman, E., S. M, S. (2018). 'THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY', EKB Journal Management System, 41(1), pp. 487-512. doi: 10.21608/jes.2018.20481
A. F., M., Iman, E., S. M, S. THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY. EKB Journal Management System, 2018; 41(1): 487-512. doi: 10.21608/jes.2018.20481

THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY

Journal of Environmental Science
Article 23, Volume 41, Issue 1, March 2018, Page 487-512  XML PDF (543.7 K)
Document Type: Review Article
DOI: 10.21608/jes.2018.20481
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Authors
Mandour, A. F.1; El Said, Iman1; Shahin, Samar, S. M2
1Faculty of Commerce, Ain Shams University
2Tax Authority of Egypt
Abstract
With the increasing pressures on the environment as a result of the various commitments and activities that serve the economy, especially in the major industrial countries ... The concept of the green economy is beginning to emerge, and if we look at Morocco as a model for its poor and developing countries, it faces a large number of huge challenges. Poverty reduction, additional job creation, resource efficiency and energy security, low-carbon strategies for industrial development.
The study aimed to highlight the role of taxes (because of its incentives both positive and negative) in the development of the green manufacturing and renewable energy sector in Morocco. The researcher used the analytical descriptive method and the appropriate statistical tests to test the validity of hypotheses and to answer the study questions
The results are as follows:

Taxes on goods and services in the local monetary unit and taxes on goods and services (% of value added for industry and services) affect the emissions of CO2 from the manufacturing and construction industries (% of total fuel combustion) by 79.4%.
Taxes on goods and services (% of value added for industry and services) affect the share of industry in total final consumption of energy (%) by 70.7%.
Tax revenues in the local monetary unit affect the total production of renewable energy sources - million tons of oil equivalent (Mtoe) by 94.2%.

In light of this, the study concluded several recommendations, the most important of which are: the inclusion of environmental and social costs within the price of the product or service by tax, fee or fine or through cheaper negotiable schemes.
 
Keywords
Morocco's green economy; Renewable energy in Morocco; Tax incentives in Morocco
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