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Institutional Quality, Taxation and Human Development: The Case of Morocco


  • Fernando López Castellano

    (Departamento de Economía Aplicada, Universidad de Granada)

  • Isabel Marín Sánchez

    (Departamento de Trabajo Social y Servicios Sociales, Universidad de Granada)


The main goal of this article is to explore the relationship between taxation and development in Morocco, particularly among university students in the city of Tetouan. This article analyzes the culture and tax morale in a sample of university students, in order to offer a deeper explanation on the obstacles that hamper the construction of human development in that country. A fairer and more equitable tax system is at the basis of human development. In this sense, this research shows the necessity to restore the relationship and trust of citizens toward their states. The work is organized as follows: first, there is a brief introduction; then the second part raises the theoretical framework of the research. The third part analyzes the data collected through the survey on tax culture and development, and the article concludes with a brief reflection.

Suggested Citation

  • Fernando López Castellano & Isabel Marín Sánchez, 2018. "Institutional Quality, Taxation and Human Development: The Case of Morocco," Journal of Developing Societies, , vol. 34(2), pages 219-232, June.
  • Handle: RePEc:sae:jodeso:v:34:y:2018:i:2:p:219-232

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