1- Taxes are necessary evil. Based on what we discussed in class, discuss and argue what this is true. The, describe in details how we can build an efficient taxation system?

2- Based on the Moroccan fiscal receipt , how do you explain the percentage contribution of each component? do you notice any major abnormal situation ?

3- Run comparison between progressive and flat tax rate (beneficial and side effects). Give real examples

4- Based on what you have learned in this course about the various taxes, their advantages and their drawbacks, devise a tax system for a poor country that has no natural reserves. In other words, what combination of taxes would you use to raise enough revenue to provide essential public services and yet not stall the countrys economic development? You must back up your choices with explanations.