THE NEW TAX REFORM ON THE ACT OF COMMITMENT OF INFORMAL UNITS TO THE GENERAL TAX DIRECTORATE (GTD) OF THE RABAT-SALE-KENITRA REGION

This article is a study of the impact of the new tax reform on the engagement of informal units with the Directorate General of Taxes in the Rabat-Sal-Knitra region of Morocco.It analyzes Moroccan tax reforms from 1984 onwards, focusing on improving the business environment, simplifying tax procedures, and promoting tax fairness.Using a questionnaire-based methodology and binary logistic regression, the study seeks to predict the response of informal units to the new tax measures, exploring several hypotheses on the impact of these reforms on their rate of engagement.The results of the study show that the probability of an informal unit engaging with the Directorate General of Taxes increases significantly with the influence of the tax reforms.The analysis was carried out using binary logistic regression, which revealed that informal units most influenced by tax reforms have a very high probability of engagement.