Legal Certainty and the Effectiveness of Taxpayer Safeguards in Tax Audits: An Exploratory Qualitative Study in Morocco

Résumé

Abstract

This study examines how the effectiveness of taxpayer guarantees influences tax legal certainty within the framework of tax audit procedures in Morocco. In a context marked by ongoing fiscal reforms (2023–2026), the research seeks to understand how procedural safeguards, fundamental rights, and institutional practices collectively shape taxpayers’ perceptions of fairness, predictability, and protection during tax audits. Given the scarcity of prior research on this topic both internationally and particularly in Morocco, a qualitative exploratory design was adopted. Semi-structured interviews were conducted with 30 tax experts, including tax inspectors, chartered accountants, and certified accountants. The corpus was analyzed using IRAMUTEQ through lexical analysis, Descending Hierarchical Classification, Correspondence Factorial Analysis, and similarity analysis. Findings reveal that taxpayer guarantees significantly enhance tax legal certainty by reducing administrative discretion, strengthening procedural fairness, and improving transparency during tax audits. Six thematic clusters emerged, highlighting key dimensions such as dispute resolution, procedural rights, systemic fairness, trust-building, and the role of tax guarantees in modernized audit processes. The results show that legal certainty arises from the combined effect of procedural guarantees, clear tax rules, effective communication, and institutional trust. Overall, the study concludes that strengthening and effectively enforcing taxpayer guarantees is a decisive lever for improving tax legal certainty in Morocco. When guarantees are clear, enforceable, and consistently applied, they not only protect taxpayers’ rights but also foster voluntary compliance and support the transition toward a more cooperative, transparent, and trustworthy tax audit system.

Keywords: Taxpayer guarantees, Tax legal certainty, Tax audit, Morocco, Tax compliance.