The Auto-Entrepreneur Regime and Informal Economy Integration Policies: A Critical Analysis of the Moroccan Case

Abstract

This article examines the effectiveness of the self-employment regime in Morocco as a tool for formalizing the informal economy. Based on a targeted research question, the study employs a qualitative methodology, combining a documentary review of institutional and media sources with content analysis of semi-structured interviews conducted with actors responsible for managing the regime.

The analysis reveals that, although the regime initially allowed a segment of low-income workers to access a recognized status, it has gradually lost its relevance. The introduction of the Unified Professional Contribution (CPU), the addition of complementary taxes, the lack of clarity regarding associated social rights, and the absence of monitoring and control mechanisms have progressively stripped the regime of its integrative function. As a result, many self-employed workers have abandoned the regime and returned to informality, while some formal enterprises have exploited it to outsource salaried employment (Informal employment) and avoid social security contributions.

The study also highlights that the coexistence of two regimes intended to govern small taxpayers - the self-employment regime and the CPU - creates fiscal confusion, undermines the clarity of public action, and fosters tax optimization strategies.

The article concludes by emphasizing the need for a comprehensive reform, centered on merging the two regimes into a unified fiscal framework, supported by legal safeguards and economic incentives that are better adapted to the realities of informal work.

Classification JEL: M10

Paper type: Empirical Research