Taxation and the informal sector: An overview of social commerce in Morocco

La fiscalité et l'informel: Aperçu sur le social commerce au Maroc

Hajar Tabyaoui and Nabil Bouayad Amine
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Hajar Tabyaoui: USMS - Université Sultan Moulay Slimane, Faculté Polydisciplinaire de Khouribga - Université Hassan Premier
Nabil Bouayad Amine: USMS - Université Sultan Moulay Slimane, Faculté Polydisciplinaire de Khouribga - Université Hassan Premier

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Abstract: The purpose of this paper is to focus on a developing phenomenon, little discussed in the literature, that of social commerce, social e-commerce or commerce via social networks, which has developed in recent times with the expansion of digital technology and the categorical change in consumer habits. The latter has acquired great appeal among many individuals, particularly young people and those in precarious situations. Although the latter has been addressed in a number of studies in the fields of digital marketing and consumer behavior, the fiscal aspect remains largely unexplored in the literature, particularly in developing contexts. This theoretical shortcoming is just as worrying as the accelerated growth of this new form of commercial exchange. This void is what inspired our reflexion, as we attempt to understand how these activities modify approaches to regulation and taxation. Our aim is therefore to highlight the latter, and its link with informality and taxation, through a narrative review. It emerges from this review that this type of trade is growing on the bangs of the formal economic circuit without being subject to tax obligations, due to a lack of control, and thanks to its great flexibility and low barriers to entry.The studies emphasize the urgent need to establish an appropriate regulatory framework for this apparent form of digital informality, underlining the importance of deploying innovative approaches based on artificial intelligence technologies to integrate and detect these activities.

Keywords: Informal economy; informal trade; taxation; social commerce; social e-commerce; social networks; Economie informelle commerce informel fiscalité social commerce social e-commerce réseaux sociaux JEL Classification : E26 H26 L81 Type du papier : Recherche Théorique Informal economy informal trade taxation social commerce social e-commerce social networks Classification JEL: E26 H26 L81 Paper type: Theoretical Research; Economie informelle; commerce informel; fiscalité; réseaux sociaux JEL Classification : E26; H26; L81; Type du papier : Recherche Théorique Informal economy; social networks Classification JEL: E26; L81 Paper type: Theoretical Research (search for similar items in EconPapers)
Date: 2025-07-07
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME, 2025, 6 (7), ⟨10.5281/zenodo.15866256⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05158925

DOI: 10.5281/zenodo.15866256

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