THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION
This article is a study of the impact of the new tax reform on the engagement of informal units with the Directorate General of Taxes in the Rabat-Salé- Kénitra region of Morocco. It analyzes Moroccan tax reforms from 1984 onwards, focusing on improving the business environment, simplifying tax proc...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Kragujevac
2025-06-01
|
| Series: | Proceedings on Engineering Sciences |
| Subjects: | |
| Online Access: | https://pesjournal.net/journal/v7-n2/5.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849429622555410432 |
|---|---|
| author | Ouafae Atamni Samia El Kholti Omar Kharbouch Jalal Azegagh |
| author_facet | Ouafae Atamni Samia El Kholti Omar Kharbouch Jalal Azegagh |
| author_sort | Ouafae Atamni |
| collection | DOAJ |
| description | This article is a study of the impact of the new tax reform on the engagement of informal units with the Directorate General of Taxes in the Rabat-Salé- Kénitra region of Morocco. It analyzes Moroccan tax reforms from 1984 onwards, focusing on improving the business environment, simplifying tax procedures, and promoting tax fairness. Using a questionnaire-based methodology and binary logistic regression, the study seeks to predict the response of informal units to the new tax measures, exploring several hypotheses on the impact of these reforms on their rate of engagement. The results of the study show that the probability of an informal unit engaging with the Directorate General of Taxes increases significantly with the influence of the tax reforms. The analysis was carried out using binary logistic regression, which revealed that informal units most influenced by tax reforms have a very high probability of engagement. |
| format | Article |
| id | doaj-art-47f779d8ea7a4d44b6814de6c3ff334d |
| institution | Kabale University |
| issn | 2620-2832 2683-4111 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | University of Kragujevac |
| record_format | Article |
| series | Proceedings on Engineering Sciences |
| spelling | doaj-art-47f779d8ea7a4d44b6814de6c3ff334d2025-08-20T03:28:18ZengUniversity of KragujevacProceedings on Engineering Sciences2620-28322683-41112025-06-017275976810.24874/PES07.02.005THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGIONOuafae Atamni0https://orcid.org/0009-0001-1113-3699Samia El Kholti 1https://orcid.org/0009-0007-6631-663XOmar Kharbouch2https://orcid.org/0009-0003-3768-4586Jalal Azegagh 3https://orcid.org/0009-0003-0058-2066 Ibn Tofail University, (LEMO) Kenitra, Morocco Ibn Tofail University, (LEMO) Kenitra, Morocco Ibn Tofail University, (LEMO) Kenitra, Morocco Ibn Tofail University, (LEMO) Kenitra, Morocco This article is a study of the impact of the new tax reform on the engagement of informal units with the Directorate General of Taxes in the Rabat-Salé- Kénitra region of Morocco. It analyzes Moroccan tax reforms from 1984 onwards, focusing on improving the business environment, simplifying tax procedures, and promoting tax fairness. Using a questionnaire-based methodology and binary logistic regression, the study seeks to predict the response of informal units to the new tax measures, exploring several hypotheses on the impact of these reforms on their rate of engagement. The results of the study show that the probability of an informal unit engaging with the Directorate General of Taxes increases significantly with the influence of the tax reforms. The analysis was carried out using binary logistic regression, which revealed that informal units most influenced by tax reforms have a very high probability of engagement.https://pesjournal.net/journal/v7-n2/5.pdftax reformsinformal unitstaxationtaxesisirvat |
| spellingShingle | Ouafae Atamni Samia El Kholti Omar Kharbouch Jalal Azegagh THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION Proceedings on Engineering Sciences tax reforms informal units taxation taxes is ir vat |
| title | THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION |
| title_full | THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION |
| title_fullStr | THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION |
| title_full_unstemmed | THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION |
| title_short | THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALÉ-KÉNITRA REGION |
| title_sort | new tax reform on the act of commitment of informal units to the general tax directorate gtd of the rabat sale kenitra region |
| topic | tax reforms informal units taxation taxes is ir vat |
| url | https://pesjournal.net/journal/v7-n2/5.pdf |
| work_keys_str_mv | AT ouafaeatamni thenewtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT samiaelkholti thenewtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT omarkharbouch thenewtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT jalalazegagh thenewtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT ouafaeatamni newtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT samiaelkholti newtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT omarkharbouch newtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion AT jalalazegagh newtaxreformontheactofcommitmentofinformalunitstothegeneraltaxdirectorategtdoftherabatsalekenitraregion |