Impact of Tax Exemptions on the Attractiveness of FDI – The case study of Morocco

Abstract

Morocco is resolutely committed to a policy that seeks to make investment both national and foreign, strategic support for
economic and social growth, through the implementation of institutional, economic, legislative and regulation. Improving the business climate, focusing in particular on the adoption of tax exemptions has fostered the inflow of Foreign Direct Investment (FDI). Empirical studies have explained the close connection between attractive taxation and inflows massif des (FDI), an important vector of globalization, which is currently experiencing considerable development. The results of this policy are no longer expected, and in the light of the reports published these in recent years by UNCTAD and the exchange office, Morocco has received 23% of FDI intended in the African country and is among the top five destinations in Africa and first African country francophone