"Readability difficulties in Morocco's Financial Laws"

Abstract: The state budget, a crucial part of the finance law, is often characterized by opacity and lack of readability, as it translates the general activity of the state in numbers. Despite efforts to simplify the reading of the finance law, it still faces difficulties, especially considering the specificity of the law and its commitment to the development of the finance law. Theoretical studies on the legibility of the finance law in Morocco are scarce and only partially address the subject. Strengthening the readability of the financial law can be an essential entry point for rationalizing the academic and political public debate on the subject. The difficulties of reading the finance law can be managed by identifying the main actors and technical complexities. This requires a comprehensive conceptualization that falls within the framework of rationalizing the public debate on finance laws. Addressing these issues requires reviewing the various difficulties associated with the subject in Morocco, answering key questions, and proposing possible alternatives.