Determinants of Tax Compliance among Moroccan Startup Founders: An Integrative Conceptual Model

Abstract

While tax compliance is a cornerstone of economic development, its dynamics remain complex and unique within the startup ecosystem. Despite the growing importance of startups in fostering innovation and economic growth, current literature lacks a multidimensional, integrative model tailored to this specific entrepreneurial context, leaving a fragmented and limited understanding of the determinants of tax compliance within emerging economies. This study aims to develop an integrative conceptual model explaining the determinants of startup founders’ tax compliance intention and behavior. To achieve this objective, a systematic literature review was conducted, drawing on several complementary theoretical perspectives, including the Theory of Planned Behavior, tax psychology, self-efficacy theory, institutional theory, and the Slippery Slope Framework. The analysis identified five categories of determinants influencing tax compliance: individual and psychological factors, organizational factors, economic and financial factors, socio-environmental factors, and institutional and regulatory factors. The proposed model assumes that these determinants shape tax compliance intention, which subsequently influences actual tax compliance behavior. By integrating multiple theoretical perspectives into a single framework, this study contributes to the literature on entrepreneurial taxation and provides a comprehensive understanding of tax compliance among startups. Furthermore, the proposed model offers a foundation for future empirical investigations in the Moroccan startup ecosystem and other emerging entrepreneurial contexts.

Classification JEL : D21, D22, D91, K34, H26, H32, M13

Paper type : Theoretical Research