TAXATION OF THE DIGITAL CONTENT INDUSTRY IN MOROCCO BETWEEN THE NEED FOR REGULATION AND THE CHALLENGES OF IMPLEMENTATION

In recent decades, the world has witnessed a radical shift toward a digital economy, with economic activities increasingly reliant on modern technologies, including social media platforms, e-commerce, and the provision of digital services.In this context, digital content creators have emerged as a new category offering services and products ranging from entertainment, education, marketing, and media, making them a pivotal part of the modern economy.This shift has provided significant opportunities for individuals to transform their money and ideas into sustainable sources of income, leveraging the widespread availability of the internet and easy access to a global audience.The Moroccan national economy has also been impacted by this digital revolution, with many digital content creators emerging, leveraging digital platforms to generate revenue from advertising, sponsorships, and sales.However, this rapid boom has created a legal and regulatory gap, as the Moroccan tax system was not prepared to handle this new form of nontraditional income.Therefore, imposing taxes on digital content creators in Morocco has become a controversial issue with intertwined economic, social, and legal dimensions.On the one hand, some believe this measure is necessary to achieve tax justice, as all individuals, regardless of their sources of income, should be subject to a fair tax system that contributes to funding public projects and essential services.On the other hand, others believe that imposing taxes on this emerging sector could hinder creativity and innovation, especially since many content creators rely on unstable and variable incomes.In addition, Moroccan authorities face significant challenges in determining the nature of this digital income and tracking it.The platforms through which content creators generate their profits are often foreign companies, such as Google and Facebook, making tracking revenue