The current issue and full text archive of this journal is available on Emerald Insight at:

https://www.emerald.com/insight/1985-2517.htm

Perceived
The importance of perceived fairness
fairness regarding tax burden in regarding tax
burden
compliance behavior: a qualitative
study using the Delphi
method in Morocco Received 28 April 2023
Revised 31 July 2023
23 September 2023
Rida Belahouaoui Accepted 21 November 2023
Research Laboratory in Innovation, Responsibilities, and Sustainable Development
(INREDD), Faculty of Law Economics and Social Sciences, Cadi Ayyad University,
Marrakech, Morocco, and
El Houssain Attak
Research Laboratory in Innovation, Responsibilities, and Sustainable Development
(INREDD), National School of Commerce and Management,
Cadi Ayyad University, Marrakesh, Morocco

Abstract
Purpose – This study aims to understand the interaction between tax fairness perceptions, equitable tax
burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of
uncovering strategies to enhance tax compliance.
Design/methodology/approach – Using the Delphi method, this study engaged tax experts in the
Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on
compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped
the authors identify themes relevant to the research question.
Findings – The preliminary results indicate a positive correlation between perceptions of tax fairness and
compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial
majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high
and the tax burden unfairly distributed among various taxpayer categories. This perception potentially
influences their voluntary tax compliance behavior.
Practical implications – The findings have significant policy implications for the Moroccan Government
and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and
payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage
higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.
Originality/value – This study adds to the existing body of knowledge by exploring the dynamics of tax
fairness and compliance behavior in Morocco, a context which has been significantly understudied.

Keywords Tax compliance, Tax fairness, Perception, Tax burden, Moroccan taxpayers,
Delphi method, IRaMuTeQ software
Paper type Research paper

The authors extend our heartfelt thanks to all the experts who participated and responded positively
Journal of Financial Reporting and
to this study. Their invaluable contributions and insights were essential to the success of their Accounting
research, and they are deeply grateful for their support and expertise. © Emerald Publishing Limited
1985-2517
Funding: This study did not receive any specific grant from funding. DOI 10.1108/JFRA-04-2023-0213
JFRA 1. Introduction
Tax revenue mobilization remains a critical issue, particularly for developing nations such
as Morocco, as it serves as a key catalyst for achieving sustainable development goals.
Many developing nations rely on tax revenue as their primary source of financing, and they
are consistently striving to elevate their resource levels, which consequently leads to an
increased tax burden impacting taxpayer behavior. However, it is noteworthy that the
average proportion of tax revenue in relation to gross domestic product (GDP) is still low in
these nations, ranging between 10% and 20%. This is significantly less compared to
developed countries, where the share of tax revenue typically falls between 25% and 50% of
GDP (Besley and Persson, 2013, 2014).
The World Bank’s (2023) report on Morocco’s economic situation (winter 2022–2023)
reveals that tax revenues constituted approximately 20% of Morocco’s GDP in 2022, thereby
serving as the country’s primary financing source. These revenues covered about 63% of
the general state budget and contributed to 90% of the ordinary receipts in 2023. However,
the International Monetary Fund (IMF, 2023) suggests that Morocco is not fully exploiting
its fiscal potential, highlighting a fiscal gap (the difference between actual and potential tax
revenues) of about 10% of GDP. This tax shortfall is attributable to factors such as an
inefficient tax system, a limited tax base due to prevalent tax evasion and avoidance and the
underperformance of the tax administration in enhancing tax compliance and revenue
collection (Doghmi, 2020).
The Moroccan tax system has been subject to criticism for its inefficiency and inequity,
with various indicators highlighting the existence of niches and leakages that diminish the
tax base (OXFAM, 2021). Furthermore, the system demonstrates a low level of fiscal self-
sufficiency, as tax revenues cover merely 55% of the general government budget
expenditures. In terms of fairness, the tax burden is unevenly distributed among different
categories of taxpayers. A minuscule fraction of companies – less than 1% – contribute to
80% of corporate tax revenues, and employee income sources account for a whopping 73%
of income tax revenues, compared to a scant 5% derived from professional income.
Astonishingly, just 7.4% of taxpayers finance 90% of the value-added tax (VAT) revenues
(Court of Audit, 2019). Tax evasion and avoidance practices result in an annual loss
exceeding US$876.6m (0.8% of GDP), with corporate tax abuse amounting to US$806.93m.
This includes 76% of companies reporting zero profit or operating at a loss, and US$69.6m
is attributed to offshore wealth (Taxe Justice Network, 2021). Moreover, a mere 140
companies contribute to 50% of the total corporation tax, VAT and income tax revenues
(Court of Audit, 2019).
Understanding and promoting tax compliance require an exploration of a multitude of
influential factors, including perceived fairness of the tax system, economic incentives,
social norms, trust in government and quality of tax services (Allingham and Sandmo, 1972;
Dularif and Rustiarini, 2022; Jimenez and Iyer, 2016; Kirchler, 2007). Recent studies highlight
the significant roles of trust in government and quality of tax services in promoting tax
compliance, with Saptono et al. (2023) stressing the impact of e-tax systems. Their research
indicates that perceived service quality and reduced compliance costs directly influence
compliance intentions, with user satisfaction serving as a mediator in these relationships,
which underscores the need for enhanced quality of e-tax services.
Despite extensive research on tax compliance, a significant gap remains, especially
concerning perceived tax fairness in Morocco’s unique context. Attempts to address the
issue have predominantly focused on tax evasion and avoidance. Alstadsæter et al. (2022)
highlighted the dynamics between illegal evasion and legal avoidance, emphasizing their
impact on tax revenue and inequality. Farrar and King (2023) delved into the effects of
punishing those involved in tax evasion and avoidance, shedding light on the psychological Perceived
factors affecting compliance behavior. Shehata et al. (2023) studied the correlation between fairness
voluntary external audits and tax evasion in India, pointing to the influence of the broader
business environment. Concurrently, a methodological gap exists, with few studies using
regarding tax
innovative qualitative techniques in tax evasion research. Notably, Greenham et al. (2023) burden
explored tax education through qualitative interviews, confirming the importance of tax
education initiatives, and Yong and Fukofuka (2023) adopted qualitative research via in-
depth interviews. However, especially in the Moroccan context, the utilization of methods
such as the Delphi technique remains sparse. Nartey (2023) highlighted that using
qualitative methodology offers a promising avenue for future research in this realm. This
study aims to bridge these gaps by examining perceived tax fairness in the Moroccan
context using the Delphi method, thereby providing vital theoretical and practical insights
for policymakers.
Our study, set in the Moroccan context, strives to understand how fairness perception
and equitable tax burden distribution influence compliance behavior. Using the Delphi
method, we gather opinions from 50 tax professionals and process our qualitative data using
the IRaMuTeQ software (Souza et al., 2018). Our objective is to develop a conceptual model
elucidating how perceived tax fairness, and in particular, the distribution of the tax burden,
impacts compliance behavior – an area seldom investigated – particularly from a qualitative
standpoint using expert opinion.
Drawing upon previous research, including Wilkinson and Hageman’s (2023) study in
the USA and Nartey’s (2023) work on Ghana’s small and medium enterprises (SMEs), it is
clear that perceived fairness violations in tax system design can have lasting effects, and a
positive correlation exists between tax fairness and compliance. However, these studies’
context significantly differs from the Moroccan context. Thus, our research aims to enhance
this body of knowledge by examining the dynamics of tax fairness and compliance behavior
within the unique socio-economic setting of Morocco.
This paper is structured into six main sections. After the introduction, Section 2 reviews
the literature on determinants of tax compliance, focusing on the role of perceived fairness
and tax burden distribution. Section 3 details our methodology, including participant
selection and data analysis procedures. Section 4 presents the results of our consultations
with tax experts. These insights are further discussed in Section 5, providing a deeper
understanding of our findings. Finally, Section 6 concludes the paper with a summary,
theoretical and practical implications of the research, its limitations and prospects for future
studies.

2. Theoretical background
2.1 Determinants of tax compliance
Tax compliance is influenced by a multitude of factors from economic, socio-psychological
and moral dimensions, including tax law complexity, societal attitudes, noncompliance
opportunities, perceived fairness, tax morale, audit likelihood, fines, tax rates, income levels
and the interaction between taxpayers and tax authorities (Kirchler, 2007). Initially, tax
compliance was seen as a rational choice, influenced by detection probability and expected
noncompliance consequences (Allingham and Sandmo, 1972). However, this perspective has
evolved with studies such as Alm et al. (2012) highlighting a more complex interplay of
economic and psychological factors, signaling a move toward a cooperative governance
model.
Torgler (2007) suggests that tax compliance extends beyond the neoclassical paradigm,
highlighting the role of ethical motivations. This perspective suggests a blended approach
JFRA to combat tax evasion, incorporating traditional enforcement strategies, approachable tax
administration and an ethical trust paradigm. Concurrently, the Slippery Slope framework
(Kirchler et al., 2008) positions tax compliance as a dynamic interplay between the trust in
and power of tax authorities. Research by Alm and Torgler (2006), along with Jimenez and
Iyer (2016) and Saad (2010), provides empirical support for the significance of tax morale,
governance quality, tax knowledge, tax system complexity and trust in government for tax
compliance, all the while underscoring the central role of perceived fairness.
The need for a more comprehensive understanding of tax compliance determinants that
go beyond empirical statistics is increasingly being recognized. Dularif and Rustiarini (2022)
posit that existing literature, while offering substantial insights into tax compliance, often
lacks synthesis of empirical and nonempirical research based on related theories. Their
study concludes that tax service and trust in the government emerge as the most influential
factors in enhancing tax compliance, although personal and social norms, along with
religiosity, also play a role. They suggest that improving tax service and bolstering
government trust may be more effective and easier to implement than modifying taxpayers’
behaviors. Reinforcing this perspective, Owusu et al.’s (2023) research identifies trust in the
tax system, perceived tax complexity, intervention strategies, attitude, subjective norms and
moral obligation as significant predictors of tax compliance intention.
In the era of digital transformation, the quality of electronic tax systems and their impact
on tax compliance also deserve attention. Saptono et al.’s (2023) study explores the role of
service quality of e-filing systems and perceptions of reduced compliance costs in tax
compliance intention. They found that these factors positively influence user satisfaction
and, in turn, compliance intention. Thus, the study underscores the need for tax
policymakers and e-tax filing service providers to enhance their services to improve user
satisfaction and tax compliance.
The recent research findings on tax compliance determinants offer significant
implications for our study on perceived tax fairness in Morocco. Dularif and Rustiarini
(2022) emphasis on tax service quality and government trust, coupled with Owusu et al.
(2023) focus on tax complexity, intervention strategies and socio-psychological factors,
provide key insights into the factors affecting Moroccan tax compliance. Meanwhile,
Saptono et al. (2023) study on digital transformation in tax systems underscores the
potential of technology to enhance user satisfaction and reduce complexity, thus influencing
compliance intentions and perceptions of tax fairness. By considering these determinants,
our study seeks to deliver a comprehensive understanding of tax compliance within
Morocco’s unique socio-economic framework.

2.2 Fairness perceptions and compliance

The relationship between tax compliance and fairness is often interpreted as an exchange
association, where taxpayers trade their private market purchasing power for governmental
benefits, including both tangible and intangible satisfactions. Several studies affirm the central
role of fairness, manifested in forms such as vertical fairness (different tax rates for varied
economic situations) and horizontal fairness (equal treatment for similar circumstances), in
influencing tax compliance behavior (Güzel et al., 2019; Kirchler and Hölzl, 2006). The
distributive justice theory emphasizes a balanced interplay between these dimensions, along
with others such as general, exchange, retributive, personal and administrative fairness, for a
tax system to be perceived as fair (Al-Rahamneh and Bidin, 2022).
Research reveals that within the Moroccan tax system, perceptions of fairness positively
influence compliance behavior and are strengthened by tax knowledge, but weakened by
tax complexity (Saad, 2010). Further research by Jimenez and Iyer (2016) suggests that
perceptions of fairness are also a function of trust. This idea is explored further by Ya’u and Perceived
Saad (2018), who develop a theoretical framework examining the moderating role of trust in fairness
the relationship between perceived fairness and voluntary tax compliance in Nigeria,
thereby adding another layer to the complexity of tax compliance research.
regarding tax
Exploring the effects of tax justice perception and trust in government on tax burden
compliance, Güzel et al. (2019) investigated the tax compliance behavior of independent
accounting professionals in Turkey. Analyzing data obtained from a sample of 392
professionals, they found a positive and significant relationship between trust in
government and tax compliance, mediated by tax justice perception. Owusu et al. (2023)
further delved into tax compliance intentions among self-employed individuals in Ghana,
evaluating the impact of trust, perceived tax complexity and intervention strategies. Results
indicated that while respondents showed high intention to comply, burdensome tax rates
were perceived as a justification for noncompliance. Factors including trust in the tax
system, tax complexity, intervention strategies and moral obligation were identified as
significant predictors of tax compliance intention.
Examining sales tax evasion among Jordanian SMEs, Al-Rahamneh and Bidin (2022)
demonstrated that tax fairness and moral obligation significantly reduced such behavior,
whereas peer influence amplified it. Similarly, Nguyen (2022) studied the impact of
noneconomic factors on voluntary tax compliance among SMEs in Vietnam, finding the
possibility of tax inspection and audit, social norms, tax knowledge and perception of tax
fairness to be influential. Farrar et al. (2022) provided experimental evidence that both
distributive and procedural fairness encouraged tax compliance among American
taxpayers, mediated by perceived legitimacy. Most recently, Bellon et al. (2022) and Saptono
et al. (2023) highlighted the positive influence of digital transformation on compliance,
particularly in Peru, emphasizing the role of e-service quality and reduced compliance costs
in driving willingness to comply. These studies collectively underline the complexity of the
relationship between fairness, trust and compliance and the various factors influencing
these dynamics.
The primary contribution of this study compared to previous work in the field is its
focused examination of tax compliance within the specific context of Morocco. While
previous studies have substantially advanced our understanding of the relationship
between perceptions of fairness, trust in government and tax compliance, this research
probes these dynamics within a distinct socio-economic and cultural landscape, providing
new insights that add to the richness of the existing literature. The distinctive Moroccan
context lends a fresh perspective and allows for further exploration and expansion of tax
compliance theory and practice.

2.3 Tax burden distribution and compliance

Perceptions of the tax system’s fairness significantly influence compliance decisions,
extending beyond individual treatment to others’ tax burdens and behaviors (Walsh, 2012).
Tax burden, particularly when relative to others, contributes to tax compliance (Wu and
Teng, 2005). Still, taxpayers’ willingness to accept higher burdens increases when they
understand the benefits of tax revenues (Abbiati et al., 2020). In contrast, perceived
unfairness, such as when individuals face higher obligations than corporations, can dampen
compliance. The fairness perception improves when taxpayers believe others are also
compliant (Sour, 2004; Torgler and Schneider, 2005). Equity in taxation lies in the process’s
integrity, leading to perceived fairness by taxpayers, even when outcomes are unfavorable,
fostering fewer grievances and enhanced voluntary compliance (Belahouaoui and Attak,
JFRA 2022; Braithwaite, 2017; Kirchler and Hölzl, 2006; Organisation for Economic Cooperation
and Development (OECD), 2010).
Perceptions of the tax system’s fairness significantly shape compliance decisions,
extending beyond the individual to the broader context of perceived tax burdens and
compliance behaviors of others. In this regard, the work of Abdu and Adem (2023) provides
an insightful exploration of tax noncompliance challenges in Ethiopia. Factors such as the
complexity of the tax system, inefficiency of tax authorities, lack of tax knowledge and the
absence of system transparency significantly contribute to these challenges. In a parallel
vein, Riaz et al. (2023) shed light on the role of distributive justice in tax compliance,
emphasizing that the mere availability of tax-minimizing opportunities does not necessarily
lead to their exploitation by taxpayers.
Further, Riaz et al. (2023) underscore the importance of both procedural and distributive
justice in shaping tax compliance behavior. They argue that perceptions of an unjust
distribution of resources by the government can significantly impact tax compliance. The
same sentiment is echoed by Boong and Chang (2020), who highlight the importance of
horizontal fairness – suggesting an equitable distribution of tax burdens within a peer
group – in influencing voluntary tax payments. The fairness of a tax system can therefore
be enhanced when taxpayers perceive others to be equally compliant. However, widespread
tax evasion can conversely undermine this motivation.
Building on these insights, tax fairness is seen not merely as a measure of favorable outcomes
for taxpayers, but rather as a reflection of the process’s integrity. This notion is supported by the
findings of Abdu and Adem (2023) and Riaz et al. (2023), who emphasize that fairness and justice
in tax matters are critical in fostering mutual trust and cooperation between tax authorities and
taxpayers. This, in turn, can significantly enhance voluntary compliance with tax laws.

3. Data and methodology

3.1 Study approach
Considering the complexity of our subject matter and the lack of active engagement from
Moroccan experts in scientific research, we found the Delphi method to be the most suitable
approach for our qualitative research, due to its proficiency in handling intricate problems.
The Delphi method, a research technique aiming to achieve consensus through iterative
rounds of expert consultation, proves highly effective in gathering expert insights on a topic,
fostering novel perspectives or transformations across diverse domains, including health,
business, management and education (Brady, 2015; Çipi et al., 2014).
The Delphi methodology encompasses four key stages:
(1) establishing a panel of experts;
(2) designing a questionnaire;
(3) conducting consultations; and
(4) tabulating and analyzing results.

It operates on the anonymity of responses and the independence of analysis (Iqbal and
Pipon-Young, 2009). The process may span two to four rounds, contingent upon the number
of responses and the degree of consensus achieved, with consensus deemed satisfactory
when agreement among experts attains an 80% threshold (Landeta and Barrutia, 2011).
The Delphi method, seeking input from a purposive sample of individuals with specific
expertise, offers cost-effectiveness, ease of use and a focus on consensus building. The
determination of sample size in our qualitative study was contextual, guided by the concept
of “saturation.” We identified saturation from 50 cases (interviews with tax experts),
aligning with practical research indicating that saturation can occur in relatively Perceived
homogeneous populations with small samples (Boddy, 2016). fairness
regarding tax
3.2 Participants and selection burden
Brady (2015) provided comprehensive guidelines for soliciting qualified experts for a
nominal group technique study. These guidelines are equally applicable to a Delphi study,
outlining a rigorous process to ensure the identification of relevant experts and afford them
the opportunity to participate. Unlike traditional research methodologies that rely on
statistical samples representative of a particular population, a Delphi study is a group
decision mechanism that necessitates the involvement of qualified experts possessing an in-
depth understanding of the issues at hand. Therefore, selecting qualified experts is one of
the most crucial requirements.
The selection criteria for this study included the position held, level of experience, level of
education, status as graduates in Morocco, completion of taxation-specific training and no
affiliations with political groups or commercial companies to prevent external influences
and pressures. Participants were recruited through the online professional social network
“LinkedIn” and by email. The initial consent to participate in the research was sent privately
and confidentially. An invitation to participate in the study was sent to 267 tax experts,
whose areas of practice encompassed inspection, consulting, accounting and auditing
(Figure 1).

Definition and formulation of the issue

Selection of experts:
Request for participation of 267 Moroccan
tax experts
50 positive responses

First stage: Administration of the question

Analysis and compilation of the responses

from the 50 experts
IRaMuTeQ
4535 words
2401 *Tax Fairness / 2134 *Tax Burden

Second stage involving 50 tax experts,

reaching an 80% consensus:
23 on Tax Fairness &
15 on Tax Burden

Third stage involving 50 tax experts,

reaching an 80% consensus: Figure 1.
9 on Tax Fairness & Process of the Delphi
method combined
7 on Tax Burden
with IRaMuTeQ
software
Source: Created by authors
JFRA The Delphi method, as used in this study, is not intended to capture a generalizable sample
(Brady, 2015). Rather, it seeks input from a purposive selection of individuals holding specific
expertise in the Moroccan taxation field. A total of 50 affirmative responses were gathered from
participants representing various tax specializations, offering a well-rounded understanding of
the tax environment in Morocco. However, given the unique context of Moroccan taxation, it is
worth noting that certain specializations, such as tax compliance, are underrepresented due to a
relative lack of local expertise. Nevertheless, the insights derived from this research provide a
meaningful and in-depth perspective on the Moroccan taxation ecosystem.

3.3 Data collection and analysis

In our study, we used the Delphi technique and presented two primary questions to tax experts:
(1) “From your experience, how does taxpayers’ perception of fairness influence tax
compliance?”
(2) “To what extent, and in what manner, do tax rates impact the tax compliance of
Moroccan taxpayers?”

These questions were distributed via email and LinkedIn, with a two-week response
window provided to the participants. Anonymity was safeguarded by assigning unique
identifiers to each response. The responses were then analyzed using IRaMuTeQ software
(Loubère and Ratinaud, 2014), a tool that facilitates statistical analysis of text corpora and
aids in decoding complex data, by aligning it with themes relevant to the research problem
(Thietart, 2014).
The collected data was categorized by two variables, “TAX_FAIRNESS” and
“TAX_BURDEN,” and screened for typographical and punctuation errors, as well as
abbreviations. Three analytical techniques were used: similarity analysis, factorial
correspondence analysis and hierarchical top-down classification. Similarity analysis allowed for
the identification of lexical classes, aspect profiles and clusters (Paindorge et al., 2015). Factorial
correspondence analysis, on the other hand, spotlighted similarities and redundancies within the
data, while the hierarchical top-down classification offered a stratified organization of the data.
The second round of expert consultations was formulated based on the feedback gathered
in the first round. To prevent any undue influence on the experts’ judgment, the questions were
randomly selected from the list generated in the first round. For each question, the experts were
asked to indicate their degree of agreement on a five-point Likert scale ranging from 1
“Strongly Disagree” to 5 “Strongly Agree.” This scale has been widely used in various fields
such as occupational and social psychology, as well as educational sciences (Likert, 1932).
The Delphi technique was used in this study to generate a final list of items that secured
at least an 80% consensus from Moroccan tax experts on the influence of perceived fairness
and tax burden on taxpayer compliance. Factorial correspondence analysis (FCA) was used
in the second and third rounds to minimize redundancy and encapsulate the essence of
participants’ viewpoints. The CFA enabled the identification of point clusters and the
delineation of expert groups with similar thought patterns, thereby unveiling overarching
themes in their responses.

4. Results
4.1 Characteristics of the participants
A total of 50 tax experts from various regions of Morocco participated in the study. Their
characteristics are outlined in the accompanying table (see Table 1). The participants, engaged in
a variety of roles and responsibilities (see Figure 2), contributed to all three consultation rounds.
Experts Category Frequency %
Perceived
fairness
Gender Female 11 22 regarding tax
Male 39 78
Age 25–35 years 13 26 burden
36–45 years 22 44
46–55 years 9 18
> 55 years 6 12
Qualifications Bachelor 3 6
Master 31 62
PhD 16 32
Working experience 5 – 9 years 14 28
10 – 15 years 17 34
> 15 years 19 38 Table 1.
Summary of expert
Source: Created by authors data

18
16
14
12
10
8
6
4
2
0 Figure 2.
Tax Inspection Tax Consulting Tax Accounting Tax Audit Fields of intervention
by tax experts
Source: Created by authors

4.2 First consultation of experts

The utility of software tools in our study lies in their ability to code and organize
information, enabling comprehensive analysis of the entire textual corpus used in the
qualitative research. The collected interviews were compiled into a unified textual corpus
and evaluated through similarity, word cloud, correspondence factorial analysis (CFA) and
descending hierarchical classification (DHC).
In the first consultation, the assembled corpus comprised two separate texts divided into
126 text segments, out of which 85 were used (accounting for 67.46%). Lexicographic
analysis of the textual corpus resulted in 4,535 occurrences (words and forms), with 722
active forms. The most recurrent active words were “taxpayer” (n ¼ 79), “tax” (n ¼ 76), “tax
fairness” (n ¼ 52), “tax compliance” (n ¼ 45) and “tax burden” (n ¼ 33). Additionally, the
DHC of active words generated four lexical classes split into two primary groups, as
depicted in the dendrogram in Figure 3. Classes were formed based on the relationships
between different word occurrences, as determined by the chi-square test (x2).
The first group, encompassing the red, blue and purple classes, is the most
representative, constituting 70.6% of the text segments (23.5% for each class). In contrast,
the second group, marked in green, comprises 29.4% of the text segments. The four lexical
classes have been assigned the names detailed in Table 2.
JFRA

Figure 3.
DHC – a dendrogram
provided by the
IRAMUTEQ
software

Group Classes

Group 1 (Class 1) – “Perception of tax fairness and its influence on compliance”

Group 2 – High tax burden and tax evasion Class 3 – “Impact of high tax burden and
behavior tax obligations on compliance”
Class 4 – “Taxpayer behavior in response
Table 2. to high tax rates”
Thematic Group 3 (Class 2) – “Implications of economic factors and tax system reforms on revenue”
classification of
expert consultations Source: Created by authors

When examining the CFA visualization (Figure 4), the interrelation of certain keywords
within each class and group becomes evident. For instance, Class 1, denoted as “Perception
of tax fairness and its influence on compliance,” constitutes 23.5% of the text segments. It
includes significant terms such as “tax compliance,” “perception,” “Moroccan taxpayers,”
“feeling,” “distribution” and “wealth.” This points to a strong connection between the
perception or feelings of tax fairness among Moroccan taxpayers, in terms of equitable
distribution of wealth, and their compliance with tax regulations.
Within the group labeled “Implications of economic factors and tax system reforms on
revenue,” accounting for 29.4% of the text segments, keywords such as “economic,” “tax
system,” “tax revenue,” “reform,” “review” and “broaden” are prominent (see Figures 3 and 4).
These terms convey attributes of the Moroccan tax system, suggesting a pressing need for
comprehensive reform, coupled with the expansion of the tax base in a way that ensures
fairness among various taxpayer categories.
Group 2 in Figure 3, termed as “High Tax Burden and Tax Evasion Behavior,” consists
of two interconnected classes, Classes 3 and 4, representing 47.1% of the text segments.
Notable keywords within these classes include “tax burden,” “high,” “compliance,”
“negative” and “tax evasion.” These terms underscore the sentiment among Moroccan
 Perceived
fairness
regarding tax
burden

Figure 4.
Correspondence
factorial analysis –
provided by
IRAMUTEQ
software

taxpayers regarding the substantial tax burden, its negative impact on compliance and the
consequent inclination toward tax evasion behaviors.
In the CFA, two factors account for 49.33% and 31.61% of the model, respectively. These
factors are depicted on the x and y axes in Figure 4. A bi-dimensional view distinctly reveals
three separate areas, each directly associated with the four classes outlined earlier. As such,
the factorial correspondence analysis (FCA) facilitated by the IRaMuTeQ software verifies
the interconnectedness of the classes in line with the initial theoretical background and offers a
meaningful context in which the words demonstrate statistically significant associations.
Besides CFA, the IRaMuTeQ software supports other types of analysis. Figure 5 presents a
similarity analysis diagram, which illustrates the relationship among words within the
examined text corpus (Souza et al., 2018).
In a developing country such as Morocco, it is important to note that there are detectable
structural deficiencies in the tax system. In addition to high tax rates, Morocco’s tax-to-GDP
ratio, which includes social security contributions, was 28.3% in 2020. This ratio was 12.3
JFRA

Figure 5.
Similarity
dendrogram –
provided by
IRAMUTEQ
software

percentage points higher than the average for the 31 African countries highlighted in the
Revenue Statistics in Africa 2022 report by the OECD.
The tax system remains imbalanced; the tax burden is not distributed equitably among
different categories of taxpayers. This has had a negative impact on tax compliance
behavior, both individually and collectively, leading to increased rates of tax evasion and
avoidance, thereby contributing to Morocco’s rising tax losses.
The Green Group highlights words such as “taxpayers,” “tax burden,” “tax system” and
“tax evasion.” This suggests that the perception of a tax system with a high tax burden
leads to tax evasion, echoing the sentiment of interviewees that “too much tax kills tax.”
The Red community emphasizes terms such as “tax fairness,” “perception,” “Moroccan
taxpayers” and “tax compliance.” This community illuminates the importance of tax fairness
as a determinant of Moroccan taxpayers’ compliance and civic responsibility. Finally, the Blue
community, with words such as “tax justice,” “influence” and “tax compliance,” illustrates the
direct influence of tax justice as a factor impacting tax compliance.
 According to the results of the Reinert classification method, profiles consist of the class Perceived
name, the number of text segments in the class, the number of text segments (STs) fairness
participating in the final classification and the percentage of STs in the class relative to the
number of text segments participating in the final classification (see Table 3). For instance,
regarding tax
Class 1 (20/85 – 23.35%) can be interpreted as follows: of the 85 classified text segments, 20 burden
belong to this class, representing 23.35% of the classified text segments. Each class has unique
profiles, and these tables showcase the distinguishing features of each class. Within these tabs,
you will find:
The expert responses were carefully recorded and analyzed to enable classification and
synthesis of the points by similarity. These were then organized into semantic categories, based
on word frequencies and distribution patterns. The points related to the first consultation with
the 50 experts were gathered using the following indicators: Total number of text segments in
the class (Eff. Total); number of text segments in the full corpus (Eff. S.T); the percentage ratio
of eff. ST to eff. Total; Chi-2 expressing the strength of the association between the form and the
class; and (P) the significance level associated with the Chi-2. Following the analysis of these

Form % Chi-2 (x2) Eff. Total P

Class 1 (20/85 – 23.53%) “Perception of tax fairness and its influence on compliance”
Tax fairness 77.27 47.65 22 < 0.0001
Influence 85.71 36.02 14 < 0.0001
Tax compliance 60.71 32.09 28 < 0.0001
Perception 100.0 28.7 8 < 0.0001
Important 85.71 16.39 7 < 0.0001
Taxable income 100.0 10.11 3 0.00147
Moroccan taxpayers 45.0 6.7 20 0.00963
Class 2 (25/85 – 29.41%) “Implications of economic factor and tax system reforms on revenue”
Economic 100.0 21.19 8 < 0.0001
Tax system 68.42 17.94 19 < 0.0001
Tax revenues 87.5 14.35 8 0.00015
Exemption 100.0 12.75 5 0.00035
Stress 100.0 12.75 5 0.00035
Reform 100.0 12.75 5 0.00035
Sector 85.71 11.65 7 0.00064
Class 3 (19/85 – 22.35%) “Impact of high tax burden and tax obligations on compliance”
Tax burden 65.22 33.38 23 < 0.0001
High 50.0 16.5 26 < 0.0001
Compliance 100.0 14.58 4 0.00013
Morocco 50.0 7.38 14 0.00659
Equitable 66.67 7.3 6 0.00688
Moroccan taxpayers 40.0 4.69 20 0.03029
Company 60.0 4.34 5 0.03726
Class 4 (21/85 – 24.71%) “Taxpayer behavior in response to high tax rates”
Taxpayer 47.5 21.1 40 < 0.0001
Tax rates 60.0 17.51 20 < 0.0001
High 50.0 12.88 26 0.00033
Compliant 80.0 8.73 5 0.00312
Encourage 66.67 6.11 6 0.01343
Table 3.
Tax evasion 50.0 3.9 10 0.04834 Results of the Reinert
classification method
Source: Created by authors – the profiles
JFRA initial rounds, 40 items were distinguished for the variable “tax fairness,” and 25 items were
marked for the “tax burden” variable (see Table 4).

4.3 Second and third consultation of experts

In the second round of consultations, the 50 tax experts concurred on the association
between a taxpayer’s perception of fairness and their tax compliance. However, their views
varied concerning the extent of the tax burden, its distribution and tax rates. The CFA
graph (Figure 4) reveals a certain degree of heterogeneity in opinion pertaining to tax
compliance and perceived fairness. The consensus achieved in the second round of the
Delphi survey identifies five significant clusters concerning the perception of fairness and
four substantial groups in relation to tax burden (see Table 5).
The first group concerning tax fairness is associated with the perception of fairness and
justice as determinants of tax compliance and citizenship, with 92% (n ¼ 46) of experts
affirming this. This is interconnected with the influence of perceived fairness on compliance,
where 92% (n ¼ 46) strongly agree and 8% (n ¼ 4) agree. The concept of tax fairness promotes
a sense of taxpayer citizenship, deemed as a significant determinant by 90% (n ¼ 45) of
experts.
The second group emphasizes the importance of government efficiency in tax utilization
for the provision of quality goods and services, which is perceived as a determinant of
compliance by 90% (n ¼ 45) of experts. The belief that inefficient government use of taxes
encourages compliance is held by 88% (n ¼ 44), and 90% (n ¼ 45) believe that the presence
or absence of quality public goods and services dictates the degree of consent and tax
compliance.
The third group is centered around the potential influence of socio-cultural and economic
factors on a taxpayer’s perception of tax fairness, as acknowledged by 88.0% (n ¼ 44). The
primary factors in this context are a taxpayer’s financial situation, income level and social
and personal norms related to their socio-professional environment.
The fourth group pertains to the necessity for substantive reform of the tax system to
enshrine tax fairness, with 87% (n ¼ 43) strongly agreeing and 13% (n ¼ 7) agreeing. The
review of current tax system governance, particularly concerning countering tax evasion or
fostering tax compliance, is seen as necessary by 88% (n ¼ 44).
The final group focusing on tax fairness addresses the issue of tax burden distribution;
97.0% (n ¼ 32) see the repeated targeting of certain taxpayer groups as a key issue.
Concerning the second variable of tax burden, 90% (n ¼ 19) of experts strongly agree,
and 10% (n ¼ 8) agree that Moroccan taxpayers feel the tax rate is high and view these
rates as among the highest. Furthermore, 86% (n ¼ 43) believe that the high tax rates and
perceived unfairness of the tax burden for various taxpayer categories can negatively
impact tax compliance. The fact that the tax administration offers preferential treatment
to certain taxpayer categories, perceived as an issue of administrative fairness by 84%
(n ¼ 42), leads Moroccan taxpayers to develop tax evasion behaviors, as agreed by 82%
(n ¼ 41).
After computing these percentages, 23 consensus statements related to tax fairness and
15 statements pertaining to the second variable of tax burden were carried forward to the
final phase. Only statements with an agreement level of 80% or more were included in the
subsequent discussion. The final outcome of this Delphi study indicates a consensus of 9 for
tax fairness and 7 for the second variable of tax burden, as determined by Moroccan tax
experts (see Table 6).
Items of tax fairness Items of tax burden Perceived
fairness
Perceptions of tax fairness influence tax compliance Too taxed pushes Moroccan taxpayer to use methods to avoid
taxes regarding tax
Tax fairness encourages the tax citizenship of individual taxpayers Distribution of tax burden
Sense of tax justice Too many taxes push Moroccan taxpayers to use methods to
burden
avoid taxes
Tax compliance of Moroccan taxpayers Several tax rates and multiple tax exemptions
Important determinant of tax compliance Economic and financial situation of taxpayer influences
behavior
Tax compliance behavior of taxpayer Too much tax kills tax
The existence or absence of quality public goods and services Moroccan experts stress the urgency of reforming the tax
determines the degree of consent and tax compliance system
Sociocultural factors influence the conception of tax fairness High tax burden
The quality of life and access to education and health are considered Moroccan taxpayers consider the tax rates as too high
The level of tax fairness in Morocco is low Unfairness in tax burden, even for the same taxpayer
category, negatively affects tax compliance
Better social justice is lacking High tax burden pushes Moroccan taxpayers to evade taxes
There are perceptions of inefficient use of taxes by the government Perception of high level of taxation due to multitude of taxes
Wealth is inequitably distributed High rates tax base
The tax administration treats taxpayers fairly High tax rates negatively impact Moroccan taxpayer
compliance
A declarative tax system is present Countries with high tax burden
Taxpayers show varying degrees of citizenship Compliance with tax law and obligations is necessary
Feeling of tax injustice Tax burden in Morocco is among the highest in the world
The socioeconomic situation of the taxpayer influences their behavior Tax system in Morocco is not equitable
Tax revenues play a role in national economic growth High tax burden not translated into better public services
Need to reform the Moroccan tax system Tax administration offers incentives to encourage certain
classes of taxpayers
Contribute to tax revenues High tax rates and unconsciousness of some taxpayers lead to
tax evasion
Rationalization of multiple tax exemptions that benefit the private High level of tax rates negatively impacts tax compliance
sector behavior
The agricultural sector contributes zero to tax revenue The higher the tax rates, the less compliant are taxpayers
The competitiveness of the national economy is considered A decrease in the tax rate might encourage taxpayer respect
for tax law
The attractiveness of our economy is important Taxpayers develop tax evasion tactics under current
conditions
Economic policy should be linked to fiscal policy
The relationship between Moroccan taxpayers and the tax
administration is complex
Broadening the tax base is necessary
The tax system should be standardized
Fair and equitable contributions are part of equal taxation
There is a need to contribute to wealth creation
Double loss for the state is an issue
The governance of the current tax system should be reviewed to tackle
tax evasion
Mutual trust between the parties should be built
The management of tax revenues and their exploitation are important
for citizens
Trust between the tax administration and taxpayers is critical
1% of companies alone finance 80% of corporate tax
73% of income tax is borne solely by employees
The category of taxpayers who contribute the most in tax revenues
consider the tax system to be unfair Table 4.
The tax administration makes efforts to seek tax fairness and to create Items saved after the
a good climate with taxpayers
first expert
Source: Created by authors consultation

5. Discussions
The primary objectives of this study are twofold: firstly, to illustrate the trajectory from
taxpayers’ perceptions of fairness or unfairness regarding tax burden to their adoption of
either tax compliance or evasion behaviors (see Figure 6). Second, this study aims to
JFRA Average
Statements/tax fairness and tax burden score

Statements/Tax fairness
Perceptions of tax fairness influence tax compliance 4.60
Tax fairness encourages tax citizenship of individual taxpayers 4.54
The sense of tax justice is an important determinant of tax compliance 4.51
The existence or absence of quality public goods and services determines the degree of consent
and tax compliance 4.51
Perceptions of the inefficient use of taxes by the government affect tax compliance 4.47
Sociocultural and economic factors influence the perception of tax fairness by Moroccan
taxpayers 4.45
There is a need to reform the Moroccan tax system 4.45
The governance of the current tax system should be reviewed to tackle tax evasion 4.42
The categories of taxpayers who contribute the most in tax revenues consider the tax system
to be unfair 4.42
Quality of life and access to education and health influence perceptions of tax fairness 4.38
The level of tax fairness in Morocco is low 4.35
There is a lack of social justice 4.32
The distribution of wealth is perceived as inequitable 4.29
The tax administration should treat taxpayers fairly 4.24
There needs to be a rationalization of multiple tax exemptions that benefit the private sector 4.23
Economic policy should be linked to fiscal policy 4.23
The relationship between Moroccan taxpayers and tax administration needs improvement 4.19
Standardizing the system of taxation and broadening the tax base can enhance tax fairness 4.16
Building mutual trust between parties (government, tax authorities, taxpayers) is crucial 4.12
The management of tax revenues and their use for the citizenry needs to be improved 4.08
Mistrust between tax administration and taxpayer’s 4.04
Efforts of tax administration to seek tax fairness and to create a good climate
with taxpayers 4.00
Statements/Tax burden
High taxes push Moroccan taxpayers to use methods to avoid taxes 4.27
Moroccan taxpayers consider the tax rates to be among the highest 4.22
Too much tax kills tax 4.17
An unfair tax burden, even within the same taxpayer category, can negatively affect tax
compliance 4.11
Moroccan experts stress the urgency of reforming the tax system 4.06
High tax rates negatively impact tax compliance behavior 4.05
The sense that taxation is high, compounded by a multitude of taxes, reduces compliance 3.90
The tax administration offers facilities to encourage compliance among certain classes of
taxpayers 3.85
A high tax burden pushes Moroccan taxpayers to evade taxes 3.79
Several tax rates and multiple tax exemptions negatively impact the compliance of Moroccan
taxpayers 3.64
The tax burden in Morocco is among the highest in the world 3.59
The tax system is not equitable 3.56
A high tax burden is not offset by consistent public services 3.56
High tax rates and lack of taxpayer awareness lead to tax evasion 3.46
Table 5. The higher the tax rates, the less compliant the taxpayers 3.40
Perhaps a decrease in the tax rate will encourage taxpayers to respect tax law 3.35
Results of the second
round of consultation Source: Created by authors
Consensus: tax fairness and tax burden n %
Perceived
fairness
Tax Fairness 46 92 regarding tax
Perceptions of tax fairness influence tax compliance.
Tax fairness encourages tax citizenship among individual taxpayers burden
A sense of tax justice is an important determinant of tax compliance
The existence or absence of quality public goods and services determines the degree of 45 90
consent and tax compliance
Perceptions of the government’s inefficient use of taxes are widespread
Socio-cultural and economic factors influence Moroccan taxpayers’ perceptions of tax 44 88
fairness
There is a need to reform the Moroccan tax system 43 86
Reviewing the governance of the current tax system is necessary to tackle tax evasion
The category of taxpayers who contribute the most in tax revenues considers the tax 42 85
system to be unfair
Tax Burden 45 90
Too much tax kills tax (Excessive taxation undermines compliance)
Moroccan taxpayers consider the tax rates to be among the highest.
The sense that the level of taxation is high due to a multitude of taxes is widespread
An unfair tax burden, even within the same taxpayer category, can negatively affect 43 86
tax compliance
High tax rates negatively impact tax compliance behavior
The tax administration offers facilities to encourage compliance among certain classes 42 84
of taxpayers
A high tax burden pushes Moroccan taxpayers to evade taxes 41 82 Table 6.
Results of the third
Source: Created by authors round of consultation

Taxpayers' perceptions about the tax

system are influenced by:

Level of tax rates

Tax burden borne by Goods and services
taxpayers in the same socio- provided by the government
professional group in exchange for taxes paid

Positive Perception of Tax Fairness Negative Perception of Tax

Unfairness

Effort to maintain tax fairness Effort to restore tax fairness

Reduction in the amount of taxes Increase in the amount of taxes

evaded evaded
Figure 6.
Tax Compliance Behavior Tax Evasion Behavior Perception of fairness
and taxpayer
behavior
Source: Created by authors

construct an explanatory model of this cause-and-effect relationship (see Figure 7) based on

consultations with 50 Moroccan tax experts. The analyses identified the prevailing themes
among the experts’ perspectives, grounded in their responses throughout the Delphi study.
The findings are discussed in the context of pertinent literature.
JFRA
Trust in
Social norms government &
tax authorities

Tax knowledge
Perceptions of
& complexity
tax fairness

Quality of Distribution
Tax compliance
public goods equitable of tax
behavior
and services burden

Figure 7.
Conceptual model of Tax burden
supported by Level of tax
the relationship another rates
among perceived tax taxpayer
fairness, tax burden
and compliance
behavior Source: Created by authors

The analyses conducted throughout the research enabled the classification of expert
consensus according to two variables: “Tax fairness,” represented by five main groups, and
“Tax burden,” divided into four main groups with the most significant consensus. The first
group underscores the importance of perceptions of fairness and tax justice as primary
determinants of tax compliance and citizenship in Morocco. Indeed, these variables appear
in the model constructed in the Moroccan context, aligning with literature findings and
future research focus, particularly in developing countries where the absence of tax fairness
presents numerous structural challenges.
The second group introduces notions of exchange fairness and public ethics,
emphasizing the importance of efficiency in the use of public funds, primarily derived from
taxes (which constitute 63% of general budget revenues in Morocco). The quality of
provided public goods and services, identified as determinants of taxpayers’ perception of
tax fairness, are frequently cited in existing literature. Socio-cultural and economic factors
such as the taxpayer’s financial situation, income level, social and personal norms also play
a crucial role in shaping perceptions of tax fairness.
The need for reform of the Moroccan tax system is clearly articulated by the experts,
especially concerning counteracting tax evasion and establishing tax fairness between
different taxpayer categories. In Morocco, a few entities shoulder the majority of taxes (50%
of tax revenues come from 140 companies). A breakdown shows:
 corporate tax: less than 1% of companies finance 80% of revenues;
 income tax: employees contribute to 73% of the revenues of this tax; and
 VAT: 7.4% of taxpayers finance 90% of revenues of this tax.
These taxpayer categories perceive the tax system as unfair. Perceived
In the second variable of tax burden, most experts concur that “too much tax kills tax,” fairness
and that a majority of taxpayers believe the tax level is high with a multitude of taxes. This
tax unfairness, coupled with high tax rates, negatively impacts tax compliance behavior,
regarding tax
pushing taxpayers toward tax evasion behaviors (Figure 6). burden
The literature and the results of our qualitative study, conducted using the Delphi
method with 50 tax experts, guided us in developing a conceptual model of the determinants
of tax compliance. This model is centered mainly around the importance of the perception of
tax fairness, its determinants and its relationship with the level and manner in which the tax
burden is distributed among different types of taxpayers (Figure 7).
Our findings align with previous research in tax compliance and fairness. The
importance of social and personal norms (Jimenez and Iyer, 2016), the perception of tax
justice and trust in government (Güzel et al., 2019) as determinants of tax compliance were
also identified in our study. Our research further supports Dularif and Rustiarini (2022)
assertion that enhancing tax services and government trust are more effective strategies for
tax compliance. Additionally, we corroborated Owusu et al. (2023) findings on the impact of
trust in the tax system, perceived tax complexity and attitudes on tax compliance. Our study
expands the existing literature by providing nuanced insights into tax compliance in a
developing country context, specifically Morocco.

6. Conclusion
The results of this Delphi study and the analysis of the results assisted by IRaMuTeQ reveal
a consensus among tax experts on issues of fairness and tax burden in Morocco. The expert
consensus indicates that the Moroccan tax system’s fairness leaves much to be desired,
notably in terms of the inefficient distribution of tax burden and perceived unfairness by
taxpayers.
In addressing our research problem, we found that perceptions of fairness, equitable
distribution of tax burden and a perceived quality return in terms of public goods and
services leads the taxpayer toward tax compliance. Conversely, perceptions of unfairness,
inequitable distribution of tax burden and inefficient utilization of resources without
perceived reciprocal action from the government can push the taxpayer to offset their losses
by engaging in tax evasion behavior. The findings of our qualitative study in the Moroccan
context align with the results of the previous research cited in the theoretical framework.

6.1 Theoretical and practical implications

This research delves deeper into the tax compliance literature by assimilating insights from
the Delphi study on tax fairness and tax burden within the context of Morocco. Our study
offers a detailed understanding of the relationship between tax fairness, tax burden and tax
compliance, further visualized through a schematic process (Figure 6) and a conceptual
model (Figure 7).
In relation to existing theories, our findings align with the works of Al-Rahamneh and
Bidin (2022) and Güzel et al. (2019), who identified the role of tax fairness and trust in the
government in tax compliance behavior. Similar to Al-Rahamneh and Bidin (2022), who
highlighted the negative effect of tax fairness on tax evasion among SMEs in Jordan, our
study confirms the importance of perceptions of tax fairness in the Moroccan context.
Furthermore, akin to Güzel et al. (2019), who examined the trust in the government and the
perception of tax justice in Turkey, our research provides a comprehensive framework to
explore these variables in developing contexts.
JFRA Moving forward, our research strengthens the idea that perceptions of tax fairness, when
combined with variables such as tax burden, can offer richer insights into tax compliance
behaviors. The schematic process and conceptual model proposed herein present a robust
foundation for future research, especially in similar contexts, to delve deeper into these
aspects.
From a pragmatic perspective, our findings illuminate potential avenues for tax policy
reforms. Addressing perceptions of tax fairness and ensuring an efficient tax burden
distribution emerge as pivotal for influencing tax compliance behavior. Drawing from
insights such as those of Owusu et al. (2023), where trust in the tax system and perceived tax
complexity were found relevant, our study emphasizes the significance of public service
quality and tax fairness across taxpayer categories to foster positive perceptions of tax
fairness.
Riaz et al. (2023) work underscores the need for a just tax system and the challenges faced
during tax collection. By aligning with this perspective, our study suggests that for a tax
system to be effective, perceptions of fairness are paramount. The schematic process and
conceptual model derived here can guide tax authorities in strategizing for a more fair and
efficient tax system. These insights are invaluable for policymakers and administrators
striving to enhance tax compliance and governance.
Furthermore, it is vital to recognize the unique socio-economic and cultural dynamics
present in the Moroccan landscape. While the findings are broadly applicable, their
implications hold particular weight in Morocco, where the tax system is deeply interwoven
with the nation’s broader developmental goals. Addressing issues of tax fairness and efficient
distribution becomes even more paramount considering Morocco’s aspirations for sustainable
growth and inclusive economic prosperity. By placing a spotlight on these key areas, the
Moroccan tax authorities and policymakers can harness the insights from this study to devise
bespoke strategies tailored to the nation’s specific challenges and opportunities. Such targeted
measures, rooted in the Moroccan context, will not only elevate tax compliance but also further
the overarching goal of socio-economic advancement in the country.

6.2 Limits and perspectives

While this research offers valuable insights, it is not without limitations. The complexity of tax
compliance, impacted by a myriad of factors beyond the perception of fairness and tax burden,
can present challenges in fully encapsulating the issue. Methodological constraints such as the
anonymity inherent to the Delphi study limited our ability to trace the progression of individual
expert viewpoints over time. Empirically, the dearth of tax compliance experts in Morocco may
have curtailed the breadth and depth of our investigation.
Notwithstanding these constraints, our study opens new avenues for further research.
The model developed herein, centered around the influencing factors of perceived tax
fairness, serves as a theoretical and empirical extension for future investigations in this
field. A significant prospective endeavor involves the application of this model in a
quantitative study focused exclusively on income tax in Morocco, a subject of considerable
debate concerning tax fairness among different types of taxpayers.
Moreover, an in-depth evaluation of each tax’s perceived fairness could provide a more
nuanced understanding of Morocco’s tax system. Despite the system primarily resting on
VAT, corporate tax and income tax, exploring perceptions around other taxes could yield
crucial insights. In the long term, substantial tax reform might be necessary to instill
fairness and enhance the efficiency of tax revenue mobilization in Morocco.
References Perceived
Abbiati, L., Antinyan, A. and Corazzini, L. (2020), “A survey experiment on information, taxpayer fairness
preferences, and perceived adequacy of the tax burden”, Heliyon, Vol. 6 No. 3, p. e03576.
regarding tax
Abdu, E. and Adem, M. (2023), “Tax compliance behavior of taxpayers in Ethiopia: a review paper”,
Cogent Economics and Finance, Vol. 11 No. 1, p. 2189559.
burden
Allingham, M.G. and Sandmo, A. (1972), “Income tax evasion: a theoretical analysis”, Journal of Public
Economics, Vol. 1 Nos 3/4, pp. 323-338.
Alm, J. and Torgler, B. (2006), “Culture differences and tax morale in the United States and in Europe”,
Journal of Economic Psychology, Vol. 27 No. 2, pp. 224-246.
Alm, J., Kirchler, E. and Muehlbacher, S. (2012), “Combining psychology and economics in the analysis of
compliance: from enforcement to cooperation”, Economic Analysis and Policy, Vol. 42 No. 2, pp. 133-151.
Al-Rahamneh, N.M. and Bidin, Z. (2022), “The effect of tax fairness, peer influence, and moral
obligation on sales tax evasion among Jordanian SMEs”, Journal of Risk and Financial
Management, Vol. 15 No. 9, p. 407.
Alstadsæter, A., Johannesen, N., Herry, S.L.G. and Zucman, G. (2022), “Tax evasion and tax avoidance”,
Journal of Public Economics, Vol. 206, p. 104587.
Belahouaoui, R. and Attak, E.H. (2022), “Analysis attempt of the relationship between tax burden and
taxpayer compliance: a literature review”, International Journal of Accounting, Finance,
Auditing, Management and Economics, Vol. 3 Nos 2/1.
Bellon, M., Dabla-Norris, E., Khalid, S. and Lima, F. (2022), “Digitalization to improve tax compliance:
evidence from VAT e-Invoicing in Peru”, Journal of Public Economics, Vol. 210, p. 104661.
Besley, T. and Persson, T. (2013), “Taxation and development”, Handbook of Public Economics,
Elsevier, Amsterdam. Vol. 5, pp. 51-110.
Besley, T. and Persson, T. (2014), “Why do developing countries tax so little?”, Journal of Economic
Perspectives, Vol. 28 No. 4, pp. 99-120.
Boddy, C.R. (2016), “Sample size for qualitative research”, Qualitative Market Research: An
International Journal, Vol. 19 No. 4, pp. 426-432.
Boong, T. and Chang, Y. (2020), “Determinants of tax compliance intention: focus on the theory of
planned behavior”, International Journal of Public Administration, Vol. 44 No. 1, pp. 1-12, doi:
10.1080/01900692.2020.1728313.
Brady, S.R. (2015), “Utilizing and adapting the Delphi method for use in qualitative research”,
International Journal of Qualitative Methods, Vol. 14 No. 5, p. 1609406915621381.
Braithwaite, V. (2017), Taxing Democracy: Understanding Tax Avoidance and Evasion, Routledge,
New York, NY.
Çipi, A., Llaci, S. and Ferreira, F.A.F. (2014), “Current situation of corporate governance practices in
Albanian joint stock companies: a Delphi-based approach”, Procedia – Social and Behavioral
Sciences, Vol. 110, pp. 841-851.
Court of Audit (2019), “Report on the execution of budget 2019 Morocco”, available at: www.
courdescomptes.ma/en/publication/report-on-the-execution-of-the-finance-law-for-the-year-2019/
Doghmi, H. (2020), “The capacity to mobilize tax revenue in Morocco”, Work document, BKAM,
available at: www.bkam.ma/Publications-et-recherche/Recherche2/Documents-de-travail/2020
Dularif, M. and Rustiarini, N.W. (2022), “Tax compliance and non-deterrence approach: a systematic
review”, International Journal of Sociology and Social Policy, Vol. 42 Nos 11/12, pp. 1080-1108.
Farrar, J. and King, T. (2023), “To punish or not to punish? The impact of tax fraud punishment on
observers’ tax compliance”, Journal of Business Ethics, Vol. 183 No. 1, pp. 289-311.
Farrar, J., Rennie, M. and Thorne, L. (2022), “Fairness, legitimacy, and tax compliance”, EJournal of Tax
Research, Vol. 19 No. 2, pp. 186-212, available at: www.scopus.com/inward/record.uri?eid¼2-
s2.0-85126722879&partnerID¼40&md5¼f085a5b737cdefa0aba06755f505af0c
JFRA Greenham, D.C., Ramlall, R. and Stainbank, L.J. (2023), “Tax education and taxpayer enculturation:
initiatives for South Africa”, South African Journal of Accounting Research, pp. 1-26.
Güzel, S.A., Özer, G. and Özcan, M. (2019), “The effect of the variables of tax justice perception and trust
in government on tax compliance: the case of Turkey”, Journal of Behavioral and Experimental
Economics, Vol. 78, pp. 80-86.
IMF (2023), “Morocco: 2022 article IV consultation-press release and staff report”, IMF Country Report
No. 23/42; 16 December, 2022, available at: www.imf.org
Iqbal, S. and Pipon-Young, L. (2009), “Methods-the Delphi method–a guide from Susanne Iqbal and
Laura Pipon-Young”, Psychologist, Vol. 22 No. 7, p. 598.
Jimenez, P. and Iyer, G.S. (2016), “Tax compliance in a social setting: the influence of social norms, trust in
government, and perceived fairness on taxpayer compliance”, Advances in Accounting, Vol. 34,
pp. 17-26.
Kirchler, E. (2007), The Economic Psychology of Tax Behaviour, Cambridge University Press, Cambridge.
Kirchler, E. and Hölzl, E. (2006), “Twenty-five years of the journal of economic psychology (1981–2005):
a report on the development of an interdisciplinary field of research”, Journal of Economic
Psychology, Vol. 27 No. 6, pp. 793-804.
Kirchler, E., Hoelzl, E. and Wahl, I. (2008), “Enforced versus voluntary tax compliance: the ‘slippery
slope’ framework”, Journal of Economic Psychology, Vol. 29 No. 2, pp. 210-225.
Landeta, J. and Barrutia, J. (2011), “People consultation to construct the future: a Delphi application”,
International Journal of Forecasting, Vol. 27 No. 1, pp. 134-151.
Likert, R. (1932), “A technique for the measurement of attitudes”, Archives of Psychology.
Loubère, L. and Ratinaud, P. (2014), “Documentation IRaMuTeQ 0.6 Alpha 3 version 0.1”, available at:
www.iramuteq.org/documentation/fichiers/documentation_19_02_2014.pdf
Nartey, E. (2023), “Tax compliance of small and medium sized enterprises in Ghana”, International
Journal of Sociology and Social Policy, Vol. 43 Nos 11/12.
Nguyen, T.H. (2022), “The impact of non-economic factors on voluntary tax compliance behavior: a case
study of small and medium enterprises in Vietnam”, Economies, Vol. 10 No. 8, p. 179.
OECD, F.T.A. (2010), “Understanding and influencing taxpayers’ compliance behaviour”, Forum on
Tax Administration: Small/Medium Enterprise Compliance Subgroup, p. 40.
Owusu, G.M.Y., Bekoe, R.A. and Mintah, R. (2023), “Predictors of tax compliance intentions among self-
employed individuals: the role of trust, perceived tax complexity and antecedent-based
intervention strategies”, Small Enterprise Research, Vol. 30 No. 1, pp. 49-70.
OXFAM (2021), “Fair tax monitor: analysis of Moroccan tax system”, available at: www.oxfam.org/en/
node/15492
Paindorge, M., Kerneis, J. and Fontanieu, V. (2015), “Analyse de donnees textuelles informatisee:
l’articulation de trois methodologies, avantages et limites”, Nouvelles Perspectives En Sciences
Sociales, Vol. 11 No. 1, pp. 65-92.
Riaz, Z., Shafiq, M.A., Gillani, S.H.A., Yasin, N. and Kanwal, H. (2023), “The impact of perception of
justice on tax compliance behavior through the mediating role of social support: an empirical
study in Pakistan”, Journal of Social Sciences Review, Vol. 3 No. 1, pp. 918-931.
Saad, N. (2010), “Fairness perceptions and compliance behaviour: the case of salaried taxpayers in
Malaysia after implementation of the self-assessment system”, European Journal of Tourism
Research, Vol. 8, p. 32.
Saptono, P.B., Hodžic, S., Khozen, I., Mahmud, G., Pratiwi, I., Purwanto, D., Aditama, M.A., Haq, N. and
Khodijah, S. (2023), “Quality of E-Tax system and tax compliance intention: the mediating role
of user satisfaction”, Informatics, Vol. 10 No. 1, p. 22.
Shehata, N., Nathan, S., Farooq, O. and Dahawy, K. (2023), “External audit and tax evasion: evidence
from India”, Applied Economics, Vol. 55 No. 34, pp. 4023-4036.
Sour, L. (2004), “An economic model of tax compliance with individual morality and group conformity”, Perceived
Economía Mexicana. Nueva Epoca, Vol. 13 No. 1, pp. 43-61.
fairness
Souza, M.A.R., Wall, M.L., Thuler, A.C., Lowen, I.M.V. and Peres, A.M. (2018), “The use of IRAMUTEQ
software for data analysis in qualitative research”, Revista da Escola De Enfermagem da USP, regarding tax
Vol. 52. burden
Taxe Justice Network (2021), “The state of tax justice 2021”, available at: https://taxjustice.net/wp-
content/uploads/2021/11/State_of_Tax_Justice_Report_2021_ENGLISH.pdf
The World Bank (2023), “Morocco Economic monitor, winter 2022/2023: responding to supply shocks”.
Thietart, R.-A. (2014), Methodes De Recherche En Management-4ème Edition, Dunod, Ile-de-France.
Torgler, B. (2007), Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis, Edward
Elgar Publishing, Cheltenham.
Torgler, B. and Schneider, F. (2005), “Attitudes towards paying taxes in Austria: an empirical analysis”,
Empirica, Vol. 32 No. 2, pp. 231-250.
Walsh, K. (2012), “Understanding taxpayer behaviour–new opportunities for tax administration”, The
Economic and Social Review, Vol. 43 No. 3, pp. 451-475.
Wilkinson, B.R. and Hageman, A.M. (2023), “The role of political elites in income tax system design and
tax fairness”, The British Accounting Review, Vol. 55 No. 3, p. 101172, doi: 10.1016/j.
bar.2022.101172.
Wu, S.-Y. and Teng, M.-J. (2005), “Determinants of tax compliance—a cross-country analysis”,
FinanzArchiv, Vol. 61 No. 3, pp. 393-417.
Ya’u, A. and Saad, N. (2018), “Trust as moderating variable in the relationship between fairness
perceptions and voluntary tax compliance in Nigeria: a theoretical framework”, Journal of
Advanced Research in Business and Management Studies, Vol. 10 No. 1, pp. 28-39.
Yong, S. and Fukofuka, P. (2023), “Accounting, tax compliance and New Zealand indigenous
entrepreneurs: a Bourdieusian perspective”, Accounting, Auditing and Accountability Journal,
Vol. 36 No. 5.

Corresponding author
Rida Belahouaoui can be contacted at: rida.belahouaoui@ced.uca.ma

For instructions on how to order reprints of this article, please visit our website:
www.emeraldgrouppublishing.com/licensing/reprints.htm
Or contact us for further details: permissions@emeraldinsight.com