TAX CONTROL PERFORMANCE BETWEEN EFFECTIVE ADMINISTRATIVE CAPACITIES AND A FAVORABLE INSTITUTIONAL ENVIRONMENT

This article examines the effectiveness of tax control in Morocco, one of Africa’s leading emerging economies, by analyzing the interaction between administrative capacities and the institutional environment in which the Tax Administration operates. The study adopts a legal and economic perspective to assess how legal frameworks, governance quality, and administrative resources jointly influence tax collection outcomes. Using a descriptive and analytical approach based on legal and institutional analysis, the study assesses the role of tax control in strengthening compliance with tax obligations while ensuring fairness among taxpayers. It highlights the challenges faced by Tax Administration, particularly in terms of administrative capacities, the legal framework, and the broader economic and institutional environment. The results suggest that the effectiveness of tax control depends not only on the availability of financial, human, and technical resources, but also on the quality of governance, transparency, and the institutional environment in which the tax administration operates. The study concludes that a balanced and well-designed tax control system can significantly contribute to improving tax efficiency, while promoting tax fairness and strengthening trust between taxpayers and the Tax Administration.