HIBAPRESS – Mohamed Zariouh
In a distinguished academic event, the Faculty of Multidisciplinary Studies in Nador hosted on Saturday, December 6th, the discussion of a doctoral thesis in public law, within the laboratory of legal and political studies of the Mediterranean countries.
The research focused on "Legal Security in Moroccan Tax Legislation," a topic presented by researcher Siham Haban, under the supervision of Professor Dr. Miloud Boutrik, who guided her through the various stages of the research with his valuable guidance, ensuring her scientific depth and a solid methodology. The discussion committee consisted of a group of competent professors in the field of public law, who enriched it with in-depth scientific discussions. The session was chaired by Dr. Mohamed Radwani, professor of higher education at the Faculty of Multidisciplinary Studies in Nador, along with prominent committee members who played a pivotal role in enriching the dialogue, namely: Dr. Miloud Boutrik, Dr. Younes Ouhallou, Dr. Ahmed Aarab, Dr. Mostafa Abdi, Dr. Mohamed Aberkan, and Professor Mourad Nassiri, who added a specialized dimension in the tax field. The researcher opened her presentation by clarifying the reasons that led her to choose the topic of legal security in Moroccan tax legislation, pointing out the importance of this topic in strengthening the rule of law and ensuring the stability of the relationship between the state and taxpayers. She stressed that achieving this security requires clarity, stability, and predictability of tax legislation, which poses a real challenge in light of the presence of several chronic problems such as legislative inflation, frequent amendments, ambiguity of administrative interpretation, and the difficulty of applying judicial rulings. The researcher began by posing a central problem: "To what extent has the Moroccan legislator been able to enshrine legal security in the preparation and application of the tax rule? And what are the necessary reforms to enhance it?" The thesis was divided into two main chapters; the first deals with the realistic diagnosis of legal security in Moroccan tax legislation, starting from the preparation of legislative texts and extending to their interpretation and application by the administration and the judiciary. The second chapter focused on ways to enhance this legal security through legislative, administrative, and judicial proposals, including the unification of the General Tax Code, improving legal drafting, establishing effective administrative communication mechanisms, and establishing tax specializations within the judiciary, in addition to encouraging alternative means of resolving disputes such as mediation and arbitration. During her presentation, the researcher stressed that tax legal security is not just an option, but an imperative necessity to ensure sustainable tax justice, and to enhance trust between the state and citizens, which directly contributes to improving the investment climate within the Kingdom. Her presentation was interspersed with an in-depth scientific discussion that lasted for more than four hours, during which the committee raised a set of precise observations and proposals that would enrich and develop the topic. The session witnessed a distinguished attendance of high-ranking legal figures, headed by the Secretary-General of the Union of Arab Lawyers, Mr. Ben Aissa Makkawi, and the president of the Nador Bar Association, Professor Amro Al-Qaddawi, in addition to a number of professors, academic researchers, heads of courts, judges, lawyers, and judicial commissioners. The session also witnessed the presence of a number of local officials and students from various specializations, in addition to the student's family, colleagues, and friends who are interested in the legal field. At the end of the discussion, the student Siham Haban obtained a doctorate in public law, with wide praise for her scientific efforts and her important topic, which sparked many constructive discussions. The committee recommended publishing her thesis due to the importance of the topic on the legal and human rights arena, as it is a major step towards enhancing legal security in the Moroccan tax system. Thus, Siham Haban opens new horizons in her academic and professional career, armed with scientific knowledge and intellectual courage to make a positive impact in the field of law.
