Taxation and the informal sector: An overview of social commerce in Morocco[La fiscalité et l'informel: Aperçu sur le social commerce au Maroc]

The purpose of this paper is to focus on a developing phenomenon, little discussed in the literature, that of social commerce, social e-commerce or commerce via social networks, which has developed in recent times with the expansion of digital technology and the categorical change in consumer habits. The latter has acquired great appeal among many individuals, particularly young people and those in precarious situations. Although the latter has been addressed in a number of studies in the fields of digital marketing and consumer behavior, the fiscal aspect remains largely unexplored in the literature, particularly in developing contexts. This theoretical shortcoming is just as worrying as the accelerated growth of this new form of commercial exchange. This void is what inspired our reflexion, as we attempt to understand how these activities modify approaches to regulation and taxation. Our aim is therefore to highlight the latter, and its link with informality and taxation, through a narrative review. It emerges from this review that this type of trade is growing on the bangs of the formal economic circuit without being subject to tax obligations, due to a lack of control, and thanks to its great flexibility and low barriers to entry.The studies emphasize the urgent need to establish an appropriate regulatory framework for this apparent form of digital informality, underlining the importance of deploying innovative approaches based on artificial intelligence technologies to integrate and detect these activities.