Towards a tax reform of the agricultural sector: comparative study between Morocco, Tunisia, France, Brazil and Vietnam

Abstract

The purpose of this paper is to verify if there is a similarity between taxation of the agricultural income/profit in Morocco, Tunisia, France, Brazil and Vietnam.
Irregular rainfall, rural exodus, investment, diversification and competitiveness are the main reform projects studied in this comparison. Following this study, the result allows us to measure the risks of the agricultural sector, its taxation and its productivity.
The inclusion of the nature of agricultural income in the definition of the taxable base, the encouragement of young people to invest in the rural world, the application of measures in favour of difficult socio-economic areas, and the management of risks related to drought and water scarcity, are the specificities of the tax system of each of the countries studied in this comparison. Overall, Morocco is called upon to implement a new tax reform of the agricultural sector, the study of which declines its major points.