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Published on: February 11, 2017
Psychological aspects of taxation in Morocco
Mohammed El-Mir1, Khalid Bouzelmat2
1Department of Psychology, Faculty of Letters and Human Sciences, Sidi Mohamed Ben Abdellah University, Dhar El Mahraz, Fes, Morocco. mohammed.elmir1@usmba.ac.ma.
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.
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