Forms of Public Finance Protection in Moroccan Law: An Analytical Study

Abstract

Public finance protection is considered one of the pivotal issues in both Islamic Sharia and positive law, given the role that money plays in achieving the interests of individuals and communities, ensuring the continuity of public services, and supporting paths of economic and social development. Islamic Sharia has given special attention to safeguarding money as one of the essential objectives upon which the welfare of people is based, establishing rulings and regulations that ensure its protection from waste, infringement, and misuse. Modern legislation has also enshrined the principle of public finance protection based on the concept of public interest, establishing a special legal framework aimed at ensuring its proper management and preservation. This study aims to clarify a number of concepts related to public funds by defining their meanings and clarifying their legal characteristics, in addition to highlighting the various forms of protection granted to them and the mechanisms capable of safeguarding them from infringement or mismanagement, in a way that ensures their direction toward achieving the purposes and public interests for which they were created. To achieve this objective, the study adopts the descriptive-analytical approach in extrapolating and analyzing relevant legal and Sharia texts, in addition to the comparative approach by identifying points of convergence and divergence between Islamic Sharia rulings and positive legal rules in the field of public finance protection. The study concludes that the protection of public funds represents a Sharia objective, as well as a legal and developmental foundation, due to its direct connection to achieving the public interest and ensuring the sustainability of public resources. It also concludes that effective protection of public funds depends on the integration of legal, oversight, educational, and ethical dimensions, and not relying solely on punitive approaches.