The sports society in Morocco: a legal and financial approach

Abstract

The restructuring of the sports sector is a priority for the Moroccan legislator, who establishes the promotion of sports companies as a central pillar of this reform. These transformations aim to strengthen the structuring and regulation of the sports sector while promoting its expansion at all levels and reinforcing its fundamental educational and social values. Law 30-09 introduces significant advancements in this regard but also reveals certain limitations. For sports companies to fully benefit from these reforms, a thorough understanding of the accounting and tax treatment of their operations is essential, both at the time of their incorporation and throughout their development. A rigorous legal and financial analysis of the applicable legislation is necessary to identify its strengths and shortcomings and to consider the necessary adjustments to establish a more conducive framework for their sustainable growth.

Keywords: Association, sports company, anonymous company, accounting and fiscal treatment, shortcomings of the accounting plan

Classification JEL : L83 ; K22 ; H25 ; M41 ; L22 ; Z28

Paper type: Theoretical Research