The generalization of social protection in Morocco represents a major public reform aimed at strengthening social justice and expanding access to healthcare, family allowances, retirement systems, and income protection. However, the sustainability of this reform raises significant financial challenges related to the mobilization and governance of public resources. This article examines the role of tax governance in ensuring the financial equilibrium of social protection in Morocco. The research addresses the following problem: how can tax governance contribute to the sustainable financing and long-term stability of social protection systems in Morocco? The study adopts a qualitative and analytical methodology based on constitutional and legislative analysis, public finance literature, institutional reports, and comparative experiences related to earmarked taxation and environmental taxation. The findings show that tax governance plays a central role in strengthening financial sustainability through resource mobilization, fiscal redistribution, transparency, and institutional coordination. The article also highlights the growing importance of earmarked taxation and environmental fiscal instruments as complementary financing mechanisms for social protection. Nevertheless, several structural challenges remain, including the informal economy, fiscal inequalities, governance fragmentation, and demographic pressures. The study concludes that strengthening fiscal governance, improving tax equity, modernizing tax administration, and integrating environmental and social objectives are essential conditions for maintaining the financial equilibrium and sustainability of social protection in Morocco.
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