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The Psychosociological Determinants of Tax Morality in Morocco: The Case of Liberal Professions
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Author(s): Bouchra Alj (Hassan II University, Casablanca, Morocco), Majda El Agy (Cadi Ayyad University, Marrakech, Morocco)and Lhoussain Alla (Sidi Mohammed Ben Abdellah University, Morocco)
Copyright: 2025
Pages: 26
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.ch003
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Abstract
This chapter is exploratory in nature. Its aim is to establish a better understanding of tax morality based on psychosociological determinants. It is based on a qualitative study of 17 Moroccan doctors working in the liberal professions. The main results reveal various determinants, classified into two categories: psychological and social. These results confirm that personal values play a crucial role in understanding tax morality. In addition, the perception of inequalities in the tax system and the fear of sanctions also influence their tax morality. In addition, empathy for the beneficiaries of tax-financed public services and a sense of community reinforce commitment to tax compliance. The contributions of this research may be useful to public authorities, health professionals, researchers, as well as stakeholders involved in local and regional development.
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