What is Tax Framework

Given the importance of entrepreneurship for economic growth, governments worldwide are increasingly focused on implementing policies to stimulate business creation and expansion. The reduction of administrative, regulatory, and fiscal barriers is a key aspect of these policies to support the entrepreneurial ecosystem. In line with this vision, the Moroccan authorities introduced the “self-employed” status in 2014, featuring a simplified tax framework. This chapter aims to explore the perception of self-employed individuals regarding this tax system through a lexicometric analysis of interviews conducted with entrepreneurs using IRAMUTEQ software. This study reveals that while the current tax system offers some advantages, it also has significant drawbacks, including the omission of expenditure in tax calculations, the absence of VAT recovery, and the lack of loss deductibility. In response to these concerns, several tax adjustments are proposed to address the mixed perception of self-employed individuals towards the tax regime.