Psychological aspects of taxation in Morocco

Abstract

Abstract The current study explored the psychological aspects of taxation in Morocco. In this sense, we aimed to analyze the Moroccan taxpayer beliefs and feelings, in addition to drawing a broad psychological view of the trade-off between the Moroccans and the tax policy. For this reason, we adopted a descriptive method that consisted of collecting data from a sample of adult Moroccans that consisted of 100 participants, aged between 20 and more 40 years, using a qualitative procedure in which the above sample responded to a short questionnaire that consisted of 4 questions that targeted psychological fiscal representations and feelings. After analyzing the collected data, it appears that there are different representations and feelings towards tax and tax policy. Mainly, there is a tendency to consider tax as a public interest, which is at the same time characterized by unfairness. We concluded that the Moroccans like other nations, share the same representations and feelings about tax and tax policy.