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

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, Unique Professional Contribution, Lump-sum taxation regime, compulsory health insurance (AMO), Income Tax.

JEL Classification: H2, H21, H25, H3, H39

Paper type: Empirical research