Finance Bill: The Serious Work Begins

Three weeks ahead of the upcoming elections, the government intends to ensure that the 2027 Finance Bill (PLF) maintains the momentum of the major structural reforms undertaken in recent years.

Meetings to finalize the allocation of budget envelopes will begin next Monday. The various ministerial departments and high commissioners will take turns meeting with officials at the Budget Directorate of the Ministry of Economy and Finance. In the meantime, several major reform projects are expected to continue, against a backdrop in which the assessment of public policies and the priorities of the next government cycle are taking on particular importance.
In any event, consolidating the foundations of economic and social development and building a competitive economy require embedding the principles of good governance in all their dimensions, while promoting territorial equity. The 2027 Finance Bill therefore places significant emphasis on administrative deconcentration, viewed as a key lever for supporting advanced regionalization and bringing public decision-making closer to local territories. It provides for accelerating the transfer of decision-making powers, particularly those related to investment, to decentralized government services. This will go hand in hand with a review of the structures of central and territorial administrations and the continued effective transfer of responsibilities and decision-making powers. The reform must also be accompanied by improved relations between the administration, citizens and businesses. To this end, the government plans to continue implementing the law on the simplification of administrative procedures and formalities.
On the financial front, one of the stated challenges is to mobilize the resources needed to finance the various reform projects without increasing the tax burden. The government therefore intends to continue implementing the tax reform, with the aim of broadening the tax base, rationalizing tax incentives, and strengthening the fight against tax fraud and tax evasion. Also on the agenda is the continuation of the reform of the Organic Finance Law (LOF). The proposed changes include introducing a fiscal rule based on a medium-term debt target, improving the framework governing earmarked revenues, and strengthening Parliament’s role in the preparation and implementation of finance laws.
Judicial reform has not been overlooked either. It also features among the main reform projects announced. The 2027 Finance Bill provides for the continuation of legislative reforms, including revisions to the Family Code, the Criminal Code and several related pieces of legislation.
Mohamed CHAOUI