Facteurs influençant la conformité fiscale des contribuables locaux: une analyse empirique dans le contexte de Khouribga

Younes Elmaatani and Mohamed Atik
Additional contact information
Younes Elmaatani: USMS - Université Sultan Moulay Slimane

Post-Print from HAL

Abstract: This study examines the determinants of tax compliance among local taxpayers in the context of the city of Khouribga, with a particular focus on the role of institutional and psychological dimensions in the relationship between citizens and the tax administration. It is conducted in a context characterized by weak mobilization of municipalities' own tax resources and a persistent dependence on state transfers, which reinforces the importance of voluntary tax compliance at the local level. This research is based on a questionnaire survey conducted among 205 local taxpayers, and the data were analyzed using multiple linear regression. The results show that tax compliance does not depend solely on coercion or fear of sanctions, but mainly on trust in the tax administration, perceptions of justice and equity, transparency in the management of public resources, access to tax information, and citizen engagement. The more taxpayers perceive the local tax system as legitimate, fair, and transparent, the more likely they are to voluntarily fulfill their tax obligations. Conversely, insufficient communication, public management perceived as opaque or unjust, and a lack of institutional trust weaken adherence to the tax system and encourage non-compliant behaviors. The empirical findings confirm that variables related to institutional legitimacy have a more significant effect on tax compliance than mechanisms of control and sanction. The study thus highlights that good fiscal governance constitutes a key lever for improving local revenue mobilization and establishing a sustainable relationship of trust between the administration and citizens, encouraging local authorities to prioritize tax policies based on transparency, awareness-raising, and citizen participation rather than on administrative coercion alone.

Keywords: Fiscal Justice; Conformité fiscale Confiance Gouvernance locale Justice fiscale Comportement du contribuable JEL Classification : H26 H71 H73 H83 D73. Type du papier : Recherche empirique Tax Compliance Trust Local Governance Fiscal Justice Taxpayer Behavior Classification JEL : H26 H71 H73 H83 D73; Conformité fiscale; Confiance; D73; Taxpayer Behavior Classification JEL : H26; Gouvernance locale; Local Governance; Trust; D73. Type du papier : Recherche empirique Tax Compliance; H83; H73; H71; Comportement du contribuable JEL Classification : H26; Justice fiscale (search for similar items in EconPapers)
Date: 2026-01-01
Note: View the original document on HAL open archive server: https://hal.science/hal-05437615v1
References: Add references at CitEc
Citations:

Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, Volume 7, ⟨10.5281/zenodo.18023787⟩

Downloads: (external link)
https://hal.science/hal-05437615v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05437615

DOI: 10.5281/zenodo.18023787

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().