Research-Thesis: L'impact des incitations fiscales sur les choix d'implantation d'une entreprise: comparaison entre le choix d'implantation dans une zone franche marocaine et d'implantation en Belgique.

Abstract

This thesis examines the impact of tax incentives on corporate location decisions through a comparison between Morocco’s industrial acceleration zones and Belgium’s innovation-oriented tax framework. The study aims to assess the extent to which fiscal incentives influence territorial attractiveness and international investment decisions. The research methodology combines documentary analysis of Moroccan and Belgian tax systems, comparative financial simulations, and qualitative interviews conducted with professionals in taxation, auditing and finance. The findings show that Morocco offers strong attractiveness for export-oriented industrial activities due to favorable taxation and competitive operating costs. Conversely, Belgium appears more competitive for technology and innovation-driven sectors through fiscal mechanisms supporting research, innovation and intellectual property. The study concludes that both fiscal models respond to different economic logics and should be considered complementary rather than directly competing systems in the context of ongoing international tax reforms and the implementation of the global minimum tax.