Perception of Unique Professional Contribution (UPC) in Morocco: An Empirical Study

Perception de la Contribution Professionnelle Unique (CPU) au Maroc: Etude empirique

Imad Yachrak and Nissrine Maghribi
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Imad Yachrak: UM5 - Université Mohammed V de Rabat [Agdal]
Nissrine Maghribi: UM5 - Université Mohammed V de Rabat [Agdal]

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Abstract: This study aims to evaluate the perception of the Unique Professional Contribution (CPU) among professionals subject to it in Morocco and to identify the factors that influence this perception. Individual characteristics, such as age, gender, level of education, affiliation with a mutual fund, and professional seniority, are examined to determine their impact on how professionals perceive the CPU. To achieve this objective, a quantitative approach was adopted. Data were collected from a sample of professionals working in the Rabat region using a structured questionnaire. The data were analyzed using statistical techniques, including correlation using the Pearson test, the Student's t-test, and multiple regression, to assess the relationships between these variables and the perception of the CPU. The results reveal several significant findings. Younger professionals have a more favorable perception of the CPU, while women, individuals with a higher level of education, those affiliated with a mutual fund, and professionals with greater seniority also have a more positive perception of the CPU. These results highlight the impact of personal characteristics on how professionals perceive the CPU. The implications of this research are significant. Understanding how these factors influence the perception of the CPU can guide fiscal policies and respond more accurately to the needs of Moroccan professionals. The results of this study suggest that measures can be taken to improve professionals' perception of the CPU. Targeted awareness campaigns, specific tax reforms, simplification of declaration and payment procedures, and financial education programs could contribute to a better perception of the CPU.

Keywords: Perception Contribution Professionnelle Unique (CPU) Régime forfaitaire Assurance Maladie Obligatoire (AMO) Impôt sur le Revenu. Classification JEL: H2 H21 H25 H3 H39 Type de l'article : Recherche empirique Perception Unique Professional Contribution Lump-sum taxation regime compulsory health insurance (AMO) Income Tax. JEL Classification: H2 H21 H25 H3 H39 Paper type: Empirical research; Perception; Contribution Professionnelle Unique (CPU); Régime forfaitaire; Assurance Maladie Obligatoire (AMO); Impôt sur le Revenu. Classification JEL: H2; Unique Professional Contribution; Lump-sum taxation regime; compulsory health insurance (AMO); Income Tax. JEL Classification: H2 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-ara and nep-fle
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, A paraître, Volume 4 (Issue 6-2 (2023)), pp. 273-298. ⟨10.5281/zenodo.10368930⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04348643

DOI: 10.5281/zenodo.10368930

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