"The local tax system remains an important determinant of the decentralization model, since it conditions, to some extent, the autonomy of management of the community, as well as the level and quality of services it can offer to citizens," he said.

"I said 'to a certain extent', because fiscal autonomy and financial autonomy, although closely related, are not, however, consubstantial," explained Bensouda in his speech at the opening of a webinar on local fiscal autonomy and territorial development.

Moreover, administrative history and political culture, which are of course non-resource factors, also influence the reality of decentralization, regardless of the theoretical model, he further detailed.

At the same time, Bensouda stressed the constant evolution of the national decentralization process since the promulgation of the Dahir of December 2, 1959 on the administrative division of the Kingdom to the three organic laws of 2015 on regions, prefectures and provinces and communes.

Morocco is still looking for an optimal model of decentralization, he said. It is in the qualifier 'optimal' that lies and focuses all the difficulty, he added, explaining that such a model must take into account the needs in terms of subsidiarity while keeping the centrality of state power.

It must also be able to ensure local development that is fully consistent with the momentum of national development, and take into account the great disparities between local communities, especially in terms of management capacity, availability of resources, the intrinsic potential of all kinds, said Bensouda.

The Treasurer General of the Kingdom also noted that this is an ongoing process, which evolves with the evolution of society itself, trying to constantly meet new challenges and meet new needs that result from this evolution.