Conference Paper
Nudges: Lever for Improving Tax Compliance in the Moroccan Context
No.
ERF32AC_152
Publisher
ERF
Date
May, 2026
Topic
D9. Intertemporal Choice
H2. Taxation, Subsidies, and Revenue
D6. Welfare Economics
This exploratory study investigates the social determinants and individual perceptions that shape voluntary tax compliance in Morocco. Drawing on a survey of 400 taxpayers across the Kingdom's twelve administrative regions, the findings indicate that social and personal norms, together with a positive perception of the benefits of local taxation, significantly influence tax behavior. In contrast, regional competition does not appear to significantly influence compliance behavior. The territorial disparities observed highlight the importance of tailoring tax policies to regional specificities. These results support the use of targeted nudging strategies, designed in line with local social and cultural realities, as a means of strengthening citizens' tax compliance. The study provides an integrated interpretation of tax compliance, linking behavioral incentives, perceived fairness, and cooperative governance, and outlines concrete avenues for developing a more inclusive and context-sensitive tax system.