The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Moroccan Taxpayers' Perception of Tax Amnesties
|
|
Author(s): Tarik Quamar (Faculty of Legal, Economic, and Social Sciences Ain Chock, Hassan II University, Casablanca, Morocco), Abderrahmane Anwar (Faculty of Legal, Economic, and Social Sciences Ain Chock, Hassan II University, Casablanca, Morocco)and Aboubakr Hilali (Faculty of Legal, Economic, and Social Sciences Ain Chock, Hassan II University, Casablanca, Morocco)
Copyright: 2025
Pages: 24
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.ch008
Purchase
|
Abstract
This chapter explores Moroccan taxpayers' perceptions of tax amnesties within a context marked by a heavy reliance on tax revenues and ongoing fiscal reforms. Based on documentary analysis and interviews with ten professionals working in taxation and in companies that have benefited from such measures, the study examines how tax amnesties influence voluntary compliance and trust in the tax administration. The findings reveal a mutually beneficial dynamic, in which amnesties serve both the interests of taxpayers and the tax authorities. The chapter also emphasizes the importance of combining incentives for compliant taxpayers with effective deterrents against non-compliant behavior to enhance the overall impact of such policies.
Related Content
|
Kula A. Francis, Kenny A. Hendrickson.
© 2026.
26 pages.
|
|
Summyr Burton, Savannah Baus, Stephen A. Murphy.
© 2026.
50 pages.
|
|
Kesley Richardson, Colby Cavanaugh.
© 2026.
30 pages.
|
|
Angela M. Hill, Kevin B. Sneed, Deborah Austin, Deanna B. Wathington, Hiram B. Green, Michael B. Morgan, Janet B. Roman, Feng B. Cheng, John E. Clark, Natasha Rubie, Kristy Andre, Thea Moore, Antionette Davis, Feng Cheng, Karia Doreen MacAulay, Maisha Standifer, Judette Louis, Joseph Diamond, Kyaien Conner, Victor Obi, Samantha Thompson.
© 2026.
22 pages.
|
|
Angela Stephanie Mazzetti, Anniken Grønstad, John Blenkinsopp.
© 2026.
32 pages.
|
|
Marie Grace Avelino Gomez, Kenith B Villaruel.
© 2026.
30 pages.
|
|
Carolyn Allen.
© 2026.
30 pages.
|
|
|