Tax compliance from an ethical and social perspective: the influence of social standards and tax ethics for moroccan taxpayers

Abstract

The tax system in the majority of countries, including Morocco, is based on self-assessment and self-declaration of taxes by taxpayers (both individuals and businesses), who are required to meticulously submit their presumed complete and accurate declarations to the tax administration. However, several factors undermine the accuracy of these declarations, leading to tax non-compliance. This concept has prompted numerous researchers to explore through their studies that taxpayer behavior is influenced by a variety of multidimensional factors, not always stemming from an intrinsic desire to evade taxes. The objective of this article is to examine the influence of social norms and tax ethics on taxpayers’ voluntary tax compliance, using a methodological approach based on a quantitative study. To this end, a sample of 119 Moroccan taxpayers was selected, and a questionnaire was administered to them. The data will be analyzed using SPSS (Statistical Package for the Social Sciences)