Modeling and Profiling Taxpayer Behavior and Compliance

In a society where there is mounting pressure on public finances, exacerbated by recurring economic crises, the issue of tax compliance becomes a significant topic of discussion in the academic, political, and social spheres. It plays a pivotal role in ensuring fiscal stability, social justice, and economic stability. However, governments around the world face an increasing prevalence of tax evasion, more sophisticated tax optimization practices, the complexity of tax regimes and a growing distrust of institutions by citizens. These challenges test the capacity of governments to ensure a stable and fair tax base. Modeling and Profiling Taxpayer Behavior and Compliance explores the major challenges of tax compliance through the lens of taxpayer behavior, shaped by a multitude of economic, psychological, sociological, cultural, institutional, legal, political, and technological factors. It examines the factors that influence the way individuals and companies comply with their tax obligations. Covering topics such as tax morality, communication strategies, and creative accounting, this book is an excellent resource for tax inspectors, lawyers, and advisors, auditors, accountants, policymakers, legislators, business leaders, entrepreneurs, researchers, academicians, and more.

Bouchra ALJ - EditorProf. Bouchra Alj is a professor and researcher in management sciences, with more than 22 years of experience, having gained international recognition through her contributions to the management of organizations, public finances and taxation. After obtaining her PhD at the Mohammed V University, Faculty of Legal, Economic and Social Sciences (FSJES) in Rabat-Agdal, she joined the Cadi Ayyad University in Marrakech before joining the Hassan II University in Casablanca, where she is currently working for the FSJES in Mohammedia. She coordinates the Accounting - Finance - Taxation course and teaches specialized modules covering bachelor's, master's and doctoral degrees, such as management of organizations, corporate taxation, tax audit, entrepreneurship and management science research methodology. Prof. Bouchra ALJ is also the head of a research team within the Research Laboratory in Economics, Management and Strategies of Organizations (LAREMSO), where she leads innovative research projects and supervises doctoral theses as well as graduate and master's degree projects. Under his direction, the team explores a variety of topics related to finance, economics, management and econometrics, focusing on an interdisciplinary approach to address concrete and current issues. In addition to her academic responsibilities, Prof. Bouchra ALJ is the author of several books, including on income taxation in Morocco and management of organizations. As the Director of Publication for The Economics & Management Review ( ), a journal indexed on IMIST, she is actively contributing to the dissemination of original research, Strengthening links between Moroccan researchers and the international scientific community. She is also a member of several scientific and editorial committees for renowned academic journals. Her work as a private sector consultant allows her to integrate the latest developments in management and taxation into an international context, bridging the gap between theory and practice. Prof. Bouchra ALJ regularly publishes in national and international academic journals, and her research is presented at renowned conferences around the world. His research is oriented towards management, public finance and taxation, with a particular interest in tax psychology and tax justice. She is also co-author of articles published in English and French, thus broadening the scope of her contributions. Very active on the national and international academic scene, Prof. Bouchra ALJ is frequently invited to sit on juries and panels of national and international conferences and plays a key role in organizing and hosting seminars, seminars and study days for committed researchers. She frequently participates in scientific and project evaluation committees, thus strengthening her influence in the field of management sciences.

Lhoussaine Alla, professor in management sciences at the National School of Applied Sciences, researcher at the LAREMEF laboratory, Sidi Mohamed Ben Abdellah University, Fez, Morocco. Prof. Lhoussaine ALLA has invested more in scientific research in various themes inherent in marketing, finance, entrepreneurship, tourism, logistics. He is also editor of the journal "Management et Alternatives Economiques - AME". Prof. Lhoussaine ALLA has accumulated as many educational and scientific experiences, which he constantly mobilizes to catalyze a large team of researchers and experts in analysis, reflexivity and application of innovative and intelligent solutions from Data Engineering and AI in various management dimensions. Prof. Lhoussaine ALLA is a co-editor of collective works published by IGI Global: InteIntegrating Intelligence and Sustainability in Supply Chains; Applying Qualitative Research Methods to Science and Management; Using Technology to Manage Territories.

Badr Bentalha teaches Supply Chain and Operations Management at National School Of Business and Management - Fez, Sidi Mohamed Ben Abdellah University - Morocco. Dr. Bentalha investigates the structural dynamics and control of complex networks, applying his findings to supply chain management, Industry 4.0, risk analysis, and digital supply chains. His pioneering research has established seminal academic and practical approaches for sustainable and intelligent supply chain optimization. Using optimization, simulation, control theory, and AI, he tackles real-world supply chain and operations challenges. His work emphasizes the intersection of supply chain management, operations research, industrial engineering, and digital technology. As a professor, he teaches undergraduate, graduate, and, doctoral courses in operations management, supply chain management, logistics, management information systems, and strategic management. Through guest lectures, webinars, and scholarly presentations, he engages students and fosters an active learning environment. He aims to equip future industry leaders with the management knowledge and technological skills to build more resilient, adaptable, and sustainable supply chain operations. Dr. Bentalha's academic background includes management and economics, operations research, and supply chain management. He studied management operations and supply chain management, graduating with honors. He earned PhD degrees and completed an aggregation in economics and management. Before entering academia, he primarily worked in industry and consulting, focusing on process optimization in manufacturing, logistics, and ERP systems. His practical experience includes numerous operations research and process optimization projects for operations design, logistics, scheduling, and supply chain management. Before joining the Fez National School of Business and Management, he was a professor of economics and management preparatory classes since 2009. Dr. Bentalha's influential research is cited in supply chain management and logistics. His publication record includes over 60 papers in prestigious academic journals such as the International Journal of Logistics Systems and Management, International Journal of Business Performance Management, International Journal of Business and Technology Studies, Journal of Environmental Issues and Climate Change, and Economical Managerial Alternatives. He is also the author of three books: Netnography: Principles, Method, and Ethics, Internal Audit of Treasury and Cash Management: Report on the Audit of Treasury and Integrating Intelligence and Sustainability in Supply Chains. Professor Bentalha specializes in supply chain and operations management, operations research, and service management. He is passionate about integrating knowledge across disciplines to solve real-world problems. He has delivered numerous invited plenary talks, keynotes, and panel discussions at conferences and global webinars. He serves as Associate Editor of the Economical Managerial Alternatives journal and is on the editorial boards and advisory committees of several other publications. He regularly presents his research and has chaired organized program committees, and served on advisory boards for over 60 international conferences in supply chain management, operations, management studies, control theory, and information science. He is a member of numerous scientific committees of international journals and conferences. Since 2009, Mr. Bentalha has helped sundry companies implement an audit system, resolve issues, and improve performance.