COVID 19: Socio-economic context of companies after containment and the fiscal and social support measures implemented (Case of MOROCCO)[COVID19 : Contexte socioéconomique des entreprises post-confinement et mesures d’accompagnement fiscales et sociales mises en place (Cas du MAROC)]

More than a health pandemic, COVID-19 can now be described as a real economic crisis which will undoubtedly represent one of the most striking facts of the 21st century. Beyond the health and medical damage caused by this pandemic, the impact is no less for the world economy and the use of the word "Crisis" is no longer doubtful or questionable. Morocco, like many countries, proved his awareness about the magnitude of the effects of this crisis on the economic fabric, and was among the precursor countries to instore a panoply of support measures. These measures have concerned first of all the health side, but also and above all, tax side and social security on which our present article focuses more particularly. The preliminary objective of our article is first to expose the state of play of Moroccan companies among the particular situation of confinement, then to come back to the main fiscal and social measures put in place by the Moroccan authorities to counter the restrictive symptomatic effects of the COVID-19 crisis and avoid a cataclysmic state for the country's economy. Ultimately, to conclude, we present through our article, a critical analysis of the measures introduced by the competent authorities whose the boomerang effect is representing a real time bomb.