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Examining Creative Accounting as an Explanatory Factor of Taxpayer Behavior: Evidence From Morocco
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Author(s): Azzouz Elhamma (Ibn Tofaîl University, Morocco)and Fatima-Ezzahra Boutafrout (Hassan II University, Morocco)
Copyright: 2025
Pages: 20
Source title:
Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch007
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Abstract
Tax minimization remains a critical concern for all taxpayers, particularly for businesses. To reduce this burden, various accounting techniques can be employed within the framework of “creative accounting.” While the relationship between taxation and creative accounting has been extensively studied in developed countries to better understand taxpayer behavior, such research is largely lacking in developing nations. In this context, the objective of this article is to explore the extent to which creative accounting techniques can be considered explanatory factors of taxpayer behavior in Morocco. Through a survey conducted with 50 companies, the study finds that 92% of respondents use creative accounting techniques to minimize their taxes liabilities. The most commonly employed techniques include depreciation (or amortization) and expense spreading. The findings of this study offer valuable theoretical and managerial implications for both academics and policymakers.
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