This blog post summarises and discusses the findings of a recently published article in the International Journal of Public Administration. The study investigates how perceptions of tax fairness and trust in tax authorities influence the compliance behavior of taxpayers in relation to overall taxes, emphasizing the moderating role of increased tax pressure in the post-COVID-19 context. The empirical results provide evidence that while perceived fairness and institutional trust are key determinants of compliance, their effects can be weakened or reinforced by changes in tax pressure following economic crises such as the COVID-19 pandemic.[1].

Introduction

In Morocco, tax revenues make up nearly 90% of the state budget (Finance Law 2024). In the post-Covid era, tax revenues are crucial for financing public policies and advancing sustainable development goals (IMF, 2023). Yet, the system is often seen as inefficient and unfair: it covers only 64% of expenditures and loses more than 10% of GDP to non-compliance and administrative weaknesses—an estimated $982 million annually (Tax Justice Network, 2023). While tax revenues were undoubtedly vital before 2020, their importance has become even more pronounced after the Covid-19 crisis, as the pandemic led to a substantial increase in public spending, particularly in public health, education, and public investment programs aimed at economic recovery and resilience. This context has intensified fiscal pressures and reinforced the need for an effective and fair tax system to sustain long-term development priorities.

Since the 1980s, Morocco has pursued tax reforms to modernize its system, most recently through the 2023-2026 reform program under framework law 69-19 (MEF, 2019) and the 2024-2028 strategic plan of the General Tax Administration (DGI, 2024). These initiatives aim to strengthen compliance by building a fairer, more transparent system.

Research on tax behavior has also shifted. Instead of focusing solely on penalties and economic rationality, scholars now highlight the role of perceived fairness, trust in tax authorities, and tax pressure. In this context, tax pressure refers to the perceived intensity of the fiscal burden imposed on taxpayers by the state, through both the level of taxation and the efficiency of tax collection mechanisms. It reflects how individuals and firms experience the weight of taxes relative to their income or profitability, especially when compliance costs and administrative constraints are high. In the post-Covid-19 period, this pressure has often increased as governments sought to rebuild public finances after exceptional spending on health, education, and social protection. Studies show that fairness and trust are vital drivers of compliance, but rising tax pressure, especially after Covid-19, can undermine willingness to comply. Few studies, however, have examined how these three factors interact in shaping compliance decisions in the post-pandemic context. This blog piece explores how perceptions of tax fairness and trust in tax authorities influence taxpayers’ compliance behavior in Morocco (Belahouaoui, 2025). It particularly emphasizes the moderating role of perceived tax pressure in the post-Covid-19 context.

Methodology

In relation to the paper mentioned at the beginning of this blog piece, data was collected through an online questionnaire distributed between May 8 and December 2, 2023. A total of 256 independent accounting professionals in Morocco, certified public accountants and chartered accountants, completed the questionnaire via Google Forms.

Independent accountants were chosen because Morocco’s tax system is primarily declarative, meaning that most taxpayers rely on the accountants’ expertise to file tax returns. Given the complexity and frequent changes in tax laws, these professionals play a crucial role in ensuring compliance and to provide valuable perspectives on tax fairness, trust in authorities, and perceived tax pressure based on the experiences of, and perceptions held by, independent accounting professionals.

The questionnaire covered demographic details, tax compliance intentions, and perceptions of fairness, trust, and pressure in the post-Covid-19 context. The questions were developed based on validated measurement items for each variable drawn from the scientific literature (for more details, see Belahouaoui, 2025 ). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), a powerful statistical approach designed to explore complex relationships and test both direct and indirect effects among variables.

Results and Discussion

Findings show that perceptions of fairness do matter, but their impact on compliance is closely tied to trust in tax authorities (Belahouaoui, 2025). Although the respondents were independent accountants, their professional experience provides valuable insights into taxpayers’ behaviors and attitudes, given their direct involvement in advising and representing clients in tax matters. The results reveal that trust emerges as the strongest driver of compliance: it not only directly influences taxpayers’ willingness to comply but also shapes their perceptions of fairness within the tax system. These findings are consistent with international literature emphasizing the complementary roles of authority power and relational trust in promoting voluntary compliance, but they also extend prior evidence by showing how this dynamic operates in a post-Covid emerging economy context marked by heightened fiscal pressure and shifting citizen–state relations. The findings also confirm that tax pressure plays a complex role in shaping compliance behavior (Belahouaoui, 2025). On the one hand, higher pressure can slightly increase compliance, likely due to greater awareness of enforcement and penalties. On the other hand, excessive tax pressure risks undermining compliance unless it is balanced by trust. When taxpayers perceive the tax burden as unfair or disproportionate to the quality of public services they receive, they may begin to question the legitimacy of the tax system. Interestingly, the moderating effect of pressure was only significant for trust—not fairness. This suggests that perceptions of fairness remain relatively stable, while trust becomes especially crucial in high-pressure environments.

Overall, the results underline that building an effective tax system goes beyond enforcement. It requires strengthening trust, ensuring fairness, and managing tax pressure wisely to foster an environment where voluntary compliance can thrive.

Conclusion

In conclusion, the interplay of trust, fairness, and tax pressure forms a complex web that influences taxpayer behavior. Effective tax policy in a post-pandemic world requires a multifaceted approach that combines enforcement with fairness and trust. By balancing these elements, tax authorities can foster a compliant taxpayer base, thereby ensuring sustainable revenue generation and the effective provision of public services. This approach will be essential for navigating the ongoing challenges and ensuring that tax systems are resilient, fair, and effective in meeting the needs of modern societies.

For tax authorities and policymakers, the blog underscores the importance of addressing taxpayer perceptions of fairness and trust alongside implementing fiscal policies. It suggests that enhancing trust and fairness can significantly improve tax compliance rates. Policies should focus not only on the economic aspects of tax adjustments but also on how these changes are perceived by the public, emphasizing clear communication and public engagement. Additionally, strengthening perceptions of fairness and building trust in tax authorities are essential for fostering a more cooperative and compliant taxpayer base, particularly in contexts where tax pressure is perceived as high in the post-pandemic recovery phase.

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