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Article 216 of the General Tax Code has sparked widespread controversy in Morocco since its issuance. This article gives the tax administration the right to comprehensively examine the tax status of natural persons, including analyzing their expenses and financial assets. Protecting financial privacy: Some see this article as an interference in individuals’ financial privacy and a threat to their individual freedoms. Combating tax evasion: The government defends this article as an effective tool to combat tax evasion, which harms the national economy. Balancing rights and duties: The question arises about how to achieve a balance between the state’s right to collect taxes and the right of individuals to protect their financial privacy. Implementing the article: Questions are raised about how to apply this article fairly and equitably, and avoid any abuse of power. Supporters of the article: They see it as necessary to ensure tax justice and combat tax evasion, which costs the public treasury huge sums of money. Opponents of the article: They fear that this article will be exploited to stifle citizens and restrict their freedoms. #Taxes #Banks #Morocco