International Journal of Accounting, Finance, Auditing, Management and Economics
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Le leadership transformationnel en éducation : Regards croisés des enseignants et des responsables d'établissements scolaires
No full textThis research focuses on transformational leadership in education, a style that has been the subject of several in-depth studies in recent years and which has proven its effectiveness in the educational environment. The issue of leadership and the professional skills associated with it are essential to developing effective schools and improving student outcomes. The objective of a transformational leader is to encourage others to surpass themselves by caring about them, sharing an inspiring vision and maintaining a positive and pleasant work atmosphere.
This descriptive study, of an exploratory nature, pursues a double objective: On the one hand, it seeks to explore the qualities most sought after by teachers in terms of transformational leadership, and on the other hand, to collect the perceptions of school principals on the key leadership roles they should take on. Its ultimate goal is to have an immediate impact on principals, thus encouraging them to adapt their practices to the new governance requirements within educational establishments.
The results, both quantitative and qualitative, highlight the crucial importance of idealized influence and individualized consideration in the perception of transformational leadership in the educational context.
JEL Classification: I21, J24
Paper type: Empirical research Cette recherche porte sur le leadership transformationnel en éducation, un style qui a fait l’objet de plusieurs études approfondies au cours des dernières années et qui a prouvé son efficacité dans le milieu éducatif. La question du leadership et des compétences professionnelles qui leur sont associées sont primordiales pour développer des écoles efficaces et améliorer les résultats des élèves. L'objectif du leader transformationnel est d'inciter les autres à se dépasser en se préoccupant d'eux, en partageant une vision inspirante et en maintenant une ambiance de travail positive et agréable.
Cette étude exploratoire, poursuis un double objectif : d’une part, elle cherche à explorer les qualités les plus recherchées par les enseignants en matière de leadership transformationnel, et d'autre part, à recueillir les perceptions des directeurs d'école sur les rôles clés qu'ils devraient endosser en termes de leadership. Son but ultime est de provoquer un impact immédiat chez les directeurs, les incitant ainsi à adapter leurs pratiques aux nouvelles exigences de gouvernance au sein des établissements scolaires.
Les résultats, tant quantitatifs que qualitatifs, soulignent l'importance cruciale de l'influence idéalisée et de la considération individualisée dans la perception du leadership transformationnel dans le contexte éducatif.
Classification JEL : I21, M12, D23
Type de l’article : Recherche empiriqu
Women’s Cooperatives and Financial Literacy Development: A Scoping Review of Barriers and Empowerment Outcomes
No full textFinancial literacy is increasingly recognised as a critical capability shaping women’s economic participation, household decision-making, and involvement in cooperatives. Yet evidence remains dispersed, limiting understanding of how financial literacy supports empowerment and what factors constrain its effects. This scoping review synthesises empirical studies published between 2014 and 2025 to clarify the contribution of financial literacy to women’s empowerment and the barriers that moderate its impact.
Following PRISMA-ScR guidelines, a systematic search of Scopus and Web of Science identified peer-reviewed empirical studies examining women’s financial literacy in cooperative, microfinance, and microenterprise settings. Studies were selected based on predefined empowerment-related criteria. Extracted data covered study context, financial literacy conceptualisation, empowerment measures, and reported constraints. A thematic synthesis classified barriers into structural–economic, capability-related, socio-cultural, institutional, programmatic, and digital categories.
Eighteen studies from Africa, Asia, and Latin America show that financial literacy functions as a multidimensional capability enabling women to interpret financial information, manage resources, and participate in financial and cooperative decisions. Survey-based assessments dominate. Higher literacy is associated with stronger planning, savings discipline, credit confidence, and psychological agency. Its effects, however, are consistently moderated by structural limitations, low baseline skills, gender norms, institutional biases, program design weaknesses, and digital divides. Financial literacy fosters agency only when embedded in supportive institutional and socio-economic environments.
Financial literacy enhances women’s economic participation, decision-making power, and cooperative engagement, but its transformative potential is constrained by structural inequalities and gendered institutional barriers. Sustainable empowerment therefore requires integrating financial capability development with gender-responsive cooperative governance and supportive institutional conditions.
JEL Classification: J16; G53; D14 Type of paper: Scoping ReviewFinancial literacy is increasingly recognised as a critical capability shaping women’s economic participation, household decision-making, and involvement in cooperatives. Yet evidence remains dispersed, limiting understanding of how financial literacy supports empowerment and what factors constrain its effects. This scoping review synthesises empirical studies published between 2014 and 2025 to clarify the contribution of financial literacy to women’s empowerment and the barriers that moderate its impact.
Following PRISMA-ScR guidelines, a systematic search of Scopus and Web of Science identified peer-reviewed empirical studies examining women’s financial literacy in cooperative, microfinance, and microenterprise settings. Studies were selected based on predefined empowerment-related criteria. Extracted data covered study context, financial literacy conceptualisation, empowerment measures, and reported constraints. A thematic synthesis classified barriers into structural–economic, capability-related, socio-cultural, institutional, programmatic, and digital categories.
Eighteen studies from Africa, Asia, and Latin America show that financial literacy functions as a multidimensional capability enabling women to interpret financial information, manage resources, and participate in financial and cooperative decisions. Survey-based assessments dominate. Higher literacy is associated with stronger planning, savings discipline, credit confidence, and psychological agency. Its effects, however, are consistently moderated by structural limitations, low baseline skills, gender norms, institutional biases, program design weaknesses, and digital divides. Financial literacy fosters agency only when embedded in supportive institutional and socio-economic environments.
Financial literacy enhances women’s economic participation, decision-making power, and cooperative engagement, but its transformative potential is constrained by structural inequalities and gendered institutional barriers. Sustainable empowerment therefore requires integrating financial capability development with gender-responsive cooperative governance and supportive institutional conditions.
JEL Classification: J16; G53; D14 Type of paper: Scoping Revie
L’esprit de corps comme levier des comportements de citoyenneté organisationnelle : une étude exploratoire dans la Police Nationale de la Côte d’Ivoire
No full textThe objective of this article is to examine the relationship between esprit de corps and organizational citizenship behaviors within the National Police in Côte d'Ivoire. To achieve this, an empirical method based on an exploratory qualitative approach was employed. The analysis is based on non-probabilistic sampling, using techniques of reasoned choice and convenience. This led to the hearing of three commissioners, five officers, and eight non-commissioned officers. The collected data was subsequently analyzed thru content analysis, following Bardin's method (2013), enriched by Paillé (2016). The results highlight two key categories: esprit de corps and organizational citizenship behaviors, as well as their associated dimensions. They demonstrate that the emergence of these behaviors fluctuates according to hierarchical rank. The higher one climbs in the organizational hierarchy, the more CCOs gain institutional and symbolic impact, embodying the representation and control of the institution. Furthermore, esprit de corps is a fundamental component for cohesion, stability, and collective effectiveness. It reinforces key values such as loyalty, rigor, and altruism, to the benefit of institutional efficiency and the common good of the police force.
Classification JEL : M54, O15
Paper type : Empirical ResearchL'objectif de cet article est d'examiner la relation entre l'esprit de corps et les comportements de citoyenneté organisationnelle au sein de la Police Nationale en Côte d'Ivoire. Pour réaliser cela, une méthode empirique basée sur une approche qualitative exploratoire a été employée. L'analyse repose sur un échantillonnage non probabiliste, utilisant les techniques de choix raisonné et de convenance. Cela a conduit à l'audition de trois commissaires, cinq officiers et huit sous-officiers. Les données recueillies ont par la suite fait l'objet d'une analyse via une analyse de contenu, suivant la méthode de Bardin (2013), enrichie par Paillé (2016). Les résultats mettent en évidence deux catégories clés : l'esprit de corps et les comportements de citoyenneté organisationnelle, ainsi que leurs dimensions associées. Ils démontrent que l'apparition de ces comportements fluctue en fonction du rang hiérarchique. Plus on grimpe dans la hiérarchie organisationnelle, plus les CCO gagnent en impact institutionnel et symbolique, incarnant la représentation et le contrôle de l'institution. Par contre, sur le plan opérationnel, ils s'appuient essentiellement sur la solidarité, la proximité et le travail collaboratif. Par ailleurs, l'esprit de corps est une composante fondamentale pour la cohésion, la stabilité et l'efficacité collective. Il renforce des valeurs clés comme la loyauté, la rigueur et l'altruisme, au bénéfice de l'efficacité institutionnelle et du bien commun policier.
JEL Classification : M54, O15
Type du papier : Recherche empiriqu
Matérialité et RSE : Les Nouvelles Exigences des jeunes Talents pour Choisir leur Employeur
No full textThe expectations of young talents, particularly those of Generations Y and Z, have evolved significantly regarding Corporate Social Responsibility (CSR). Whereas CSR was once associated with philanthropic initiatives, young professionals now seek concrete, measurable actions that generate a real impact on environmental, social and governance issues. They favor organizations that act responsibly, ethically, and in alignment with sustainable values. In this context, the creation of shared value, as proposed by Porter and Kramer (2011), has become a strategic imperative for companies aiming to strengthen their attractiveness.
This study examines the influence of the materiality of CSR actions on organizational attractiveness. The findings show that young talents attach particular importance to the credibility and transparency of CSR commitments. They expect companies to implement tangible practices, such as measurable environmental policies, effective diversity and inclusion initiatives, and transparent governance structures. These actions enhance employer image while fostering trust and engagement among younger generations.
From a managerial perspective, the study highlights the need for organizations to define clear CSR objectives, ensure their effective implementation, and communicate their progress openly. Materiality, measurability, and transparency emerge as essential levers for attracting and retaining young talents. By adopting an integrated CSR approach grounded in authentic and verifiable commitments, companies can better meet the expectations of new generations and sustainably strengthen their organizational attractiveness.
Classification JEL: M14 J24 M51
Paper type: Theoretical ResearchLes attentes des jeunes talents, en particulier celles des générations Y et Z, ont profondément évolué en matière de Responsabilité Sociétale des Entreprises (RSE). Alors que la RSE était auparavant associée à des actions philanthropiques, les jeunes professionnels recherchent désormais des initiatives concrètes, mesurables et porteuses d’un impact réel sur l’environnement, la diversité et la gouvernance. Ils privilégient les organisations responsables, éthiques et alignées avec des valeurs durables. Dans cette perspective, la création de valeur partagée, telle que proposée par Porter et Kramer (2011), devient un impératif stratégique pour les entreprises souhaitant renforcer leur attractivité.
Cette étude examine l’influence de la matérialité des actions RSE sur l’attractivité organisationnelle. Les résultats montrent que les jeunes talents accordent une importance particulière à la crédibilité et à la transparence des engagements RSE. Ils attendent des entreprises qu’elles adoptent des pratiques tangibles, telles que des politiques environnementales mesurables, des initiatives de diversité et d’inclusion ou encore une gouvernance fondée sur la transparence. Ces actions renforcent non seulement l’image employeur mais aussi la confiance et l’engagement des jeunes générations.
Sur le plan pratique, l’étude souligne la nécessité pour les organisations de définir des objectifs RSE précis, d’assurer leur mise en œuvre effective et de communiquer clairement leurs avancées. La matérialité, la mesurabilité et la transparence constituent des leviers essentiels pour attirer et fidéliser les jeunes talents. En adoptant une approche intégrée de la RSE, reposant sur des engagements authentiques et vérifiables, les entreprises peuvent répondre aux nouvelles attentes générationnelles et renforcer durablement leur attractivité.
JEL Classification : M14 J24 M51
Type du papier : Recherche Théoriqu
Two Decades of Research on Fiscal Decentralization and Territorial Development: A Bibliometric analysis and Content analysis
No full textFiscal decentralization has gained prominence as a structural reform strategy worldwide, fostering local governance and territorial development. Despite its theoretical promise, anchored in fiscal federalism and allocative efficiency, the empirical evidence remains fragmented and context dependent. The growing volume of literature, coupled with methodological heterogeneity, calls for a systematic synthesis of the field.
This study aims to provide a comprehensive bibliometric mapping of the scholarly production on fiscal decentralization and territorial development from 2000 to 2025, identifying key trends, influential actors, thematic clusters, and emerging research fronts.
Using the Scopus database, relevant publications were extracted based on a refined search strategy. Bibliometric techniques, including co-authorship, co-citation, and keyword co-occurrence analyses, were applied using VOSviewer and Bibliometrix in R.
A total of 567 publications were included in the final analysis. The results reveal a steady increase in academic output, with notable regional disparities in publication volume and citation impact. Leading authors and institutions are predominantly based in OECD countries, although contributions from the Global South are steadily increasing. Thematic clustering identifies four major research streams: intergovernmental fiscal relations, governance and public service delivery, spatial equity and development, and institutional preconditions for decentralization. Recent research fronts emphasize resilience, sustainability, and fiscal federalism in crisis contexts.
This bibliometric review uncovers both the intellectual structure and the temporal evolution of the field. It highlights conceptual fragmentation and geographic asymmetries, calling for deeper interdisciplinary integration and greater attention to underrepresented regions. The findings offer a new evidence base to guide future scholarly inquiry and policy development.
JEL Classification: H55, J16, J40, F43, O41.
Paper type: Theoretical ResearchFiscal decentralization has gained prominence as a structural reform strategy worldwide, fostering local governance and territorial development. Despite its theoretical promise, anchored in fiscal federalism and allocative efficiency, the empirical evidence remains fragmented and context dependent. The growing volume of literature, coupled with methodological heterogeneity, calls for a systematic synthesis of the field.
This study aims to provide a comprehensive bibliometric mapping of the scholarly production on fiscal decentralization and territorial development from 2000 to 2025, identifying key trends, influential actors, thematic clusters, and emerging research fronts.
Using the Scopus database, relevant publications were extracted based on a refined search strategy. Bibliometric techniques, including co-authorship, co-citation, and keyword co-occurrence analyses, were applied using VOSviewer and Bibliometrix in R.
A total of 567 publications were included in the final analysis. The results reveal a steady increase in academic output, with notable regional disparities in publication volume and citation impact. Leading authors and institutions are predominantly based in OECD countries, although contributions from the Global South are steadily increasing. Thematic clustering identifies four major research streams: intergovernmental fiscal relations, governance and public service delivery, spatial equity and development, and institutional preconditions for decentralization. Recent research fronts emphasize resilience, sustainability, and fiscal federalism in crisis contexts.
This bibliometric review uncovers both the intellectual structure and the temporal evolution of the field. It highlights conceptual fragmentation and geographic asymmetries, calling for deeper interdisciplinary integration and greater attention to underrepresented regions. The findings offer a new evidence base to guide future scholarly inquiry and policy development.
JEL Classification: H55, J16, J40, F43, O41.
Paper type: Theoretical Researc
Evaluation de l’impact de la formation professionnelle sur l’insertion des diplômés : cas des lauréats de l’OFPPT
No full textIn recent years, there has been increasing discussion about the professional integration of graduates. Many graduates face difficulties in finding employment. In Morocco, as in other countries, the professional integration of graduates is a major concern in national development policies. In fact, most young graduates from educational institutions have difficulty finding employment. As a result, youth unemployment is one of the major problems facing economies. In Morocco, the emergence of vocational training centers aims to ensure a better match between the training of young people and the needs of the market.
This training-employment match remains a subject of debate, as vocational training institutions prepare young people to enter the labor market and contribute to economic growth.
The objective of this article is to assess the impact of vocational training on the employability of graduates. To do this, we used the propensity score matching method as a means of assessing the impact. To this end, we used the household panel survey conducted by the National Observatory for Human Development in 2023. This survey was carried out on a sample of 16,000 households in order to ensure that the results on human development were representative of the region.
The results obtained are analyzed using the propensity score matching method via STATA software. They reveal a significant impact of vocational training on labor market integration. These results will be discussed on the basis of the issues raised in the literature review.
Classification JEL: H83, M53, P36
Paper type: Empirical ResearchAu cours de ces dernières années, les discours sur l’insertion professionnelle des diplômés ne cessent de prendre de l’ampleur. Nombreux sont les diplômés qui se confrontent aux difficultés d’accès à l’emploi. Au Maroc comme dans les autres pays, l’insertion professionnelle des diplômés constitue une préoccupation majeure dans les politiques nationales de développement. En effet, la plupart des jeunes diplômés des établissements de formation éprouvent des difficultés pour accéder à un emploi. Ainsi, le chômage des jeunes constitue l’un des problèmes majeurs auxquels les économies sont confrontées. Au Maroc, l’émergence des centres de formation professionnelle a pour objectif d’assurer une meilleure adéquation entre la formation des jeunes et les besoins du marché.
Cette adéquation formation-emploi reste un sujet de débats, en effet, les établissements de formation professionnelle préparent les jeunes pour affronter le marché de travail et contribuer à la croissance économique.
L’objectif de cet article est d’évaluer l'impact de la formation professionnelle sur l'employabilité des lauréats. Pour ce faire, nous avons utilisé la méthode d’appariement par le score de propension comme moyen d’évaluation de l’impact. Pour ce, nous avons utilisé l’enquête panel de ménages qui a été menée par l’Observatoire National du Développement Humain en 2023, cette enquête a été réalisée auprès d’un échantillon de 16 000 ménages afin de garantir une représentativité régionale des résultats sur le développement humain.
Les résultats obtenus sont analysés par la méthode d’appariement par le score de propension via logiciel STATA. Ils révèlent un impact significatif de la formation professionnelle en matière d’insertion sur le marché du travail. Ces résultats seront discutés sur la base des problématiques de la revue de littérature.
JEL Classification: H83, M53, P36
Type du papier : Recherche empiriqu
L’impact du développement social sur le potentiel humain : fondements théoriques, pratiques managériales et perspectives stratégiques pour une gouvernance durable
No full textIn an economic and social context marked by profound transformations, organizations are facing new demands in terms of social responsibility and sustainable governance. Social development—understood as all actions and policies aimed at sustainably improving quality of life, inclusion, and individual well-being—has become a strategic lever for companies. Its impact on human potential, defined as the set of abilities and talents that employees can mobilize in the service of organizational performance, is generating growing interest in management research.
This article explores the impact of social development on human potential through a dual theoretical and empirical approach. First, it draws on a critical review of the literature to identify the conceptual foundations linking social development, sustainable governance, and the enhancement of human capital. Then, a field study was conducted using a questionnaire administered to institutional and socio-economic actors to assess managerial practices related to these issues. The analysis of the collected data highlights the importance of social inclusion, equity, and investment in human capital as strategic levers for sustainable governance. The article thus offers concrete recommendations for better integrating social development into management and strategic decision-making policies.
JEL Classification: O15, M14, I31
Paper Type: Empirical ResearchDans un contexte économique et social marqué par des mutations profondes, les organisations sont confrontées à de nouvelles exigences en matière de responsabilité sociétale et de gouvernance durable. Le développement social, entendu comme l’ensemble des actions et politiques visant à améliorer durablement la qualité de vie, l’inclusion et l’épanouissement des individus, constitue aujourd’hui un levier stratégique pour les entreprises. Son impact sur le potentiel humain, défini comme l’ensemble des capacités et talents mobilisables par les salariés au service de la performance organisationnelle, suscite un intérêt croissant au sein de la recherche en sciences de gestion.
Cet article explore l’impact du développement social sur le potentiel humain à travers une double approche théorique et empirique. Dans un premier temps, il s’appuie sur une revue critique de la littérature pour identifier les fondements conceptuels du lien entre développement social, gouvernance durable et valorisation du capital humain. Ensuite, une étude de terrain a été menée à l’aide d’un questionnaire auprès d’acteurs institutionnels et socio-économiques afin d’évaluer les pratiques managériales en lien avec ces enjeux. L’analyse des données collectées met en évidence l’importance de l’inclusion sociale, de l’équité et de l’investissement dans le capital humain comme leviers stratégiques d’une gouvernance durable. L’article propose ainsi des pistes concrètes pour une meilleure intégration du développement social dans les politiques de gestion et de pilotage stratégique.
Classification JEL : O15, M14, I31
Type de papier : Recherche empiriqu
Le management des ressources humaines dans les Groupements Sanitaires Territoriaux au Maroc : une réforme anticipative pour une gouvernance durable
No full textThis article offers a theoretical analysis of the transformations needed in human resources management within the framework of the implementation of Territorial Health Groups (GST) in Morocco. Adopting an exploratory and reflexive approach, the study draws on an integrative review of interdisciplinary literature. Drawing on public management, organizational theory, and strategic human resource management, it highlights organizational challenges, managerial issues, and the conditions for a sustainable and performance-driven territorial health reform. Based on a literature review, the analysis identifies key HRM levers: integrated management, competency-based approaches, renewed evaluation systems, and the articulation between individual and collective performance. The article proposes a theoretical HRM model that integrates competency management, performance, and ethical governance, and offers recommendations for anticipatory reform. It calls for future empirical research to support the implementation of GSTs.
JEL Classification: I18; H75; Q58
Paper type: Theoretical ResearchCet article propose une lecture théorique des transformations nécessaires du management des ressources humaines dans le contexte de la mise en œuvre des Groupements Sanitaires Territoriaux au Maroc. Adoptant une démarche exploratoire et réflexive, l’étude s’appuie sur une revue intégrative de la littérature interdisciplinaire. En mobilisant des cadres issus du management public, de la théorie des organisations et de la gestion stratégique des ressources humaines, il met en lumière les défis organisationnels, les enjeux managériaux et les conditions de performance et de soutenabilité d’une réforme territoriale ambitieuse. À partir d’une revue de littérature, l’analyse identifie des leviers de transformation du MRH : pilotage intégré, approche par les compétences, systèmes d’évaluation renouvelés, articulation entre performance individuelle et collective. L’article propose un modèle théorique pour le MRH articulant gestion par les compétences, performance et gouvernance éthique, et formule des recommandations pour une réforme anticipative. Il appelle à des recherches empiriques futures afin d’accompagner la mise en œuvre des GST.
Classification JEL : I18 ; H75 ; Q58
Type de l’article : Article théoriqu
The small world hypothesis: How social media revolutionized the luxury hospitality industry?
No full textLuxury and Internet. While the first one is characterized by scarcity and selectivity, the second is based on large distribution and accessibility. Here begins the paradox of luxury and internet.
Luxury industry being in constant development and looking for opportunities to build a relationship with the customers, the emergence of social media has brought a new way to engage with the audience and be attentive to their needs.
In this framework of this new dynamic, the role of the customer in the service production moves from being passive to active, creating a relational marketing approach that is evolving towards personalized one-to-one relationships.
This bilateral relationship advocated by Eiglier and Langeard considers the customer as an integral part of the service during its consumption and leads to the Consumer Empowerment that recognizes the power of the client in determining the strategies of the companies.
This power has been reinforced by the web which has facilitated access to information and made sharing faster, especially with the advent of social media.
The objective of this article is to analyze how the emergence of social media has reshaped the relationship between luxury brands in hospitality industry and consumers, fostering a shift toward personalized and participatory marketing strategies. The analysis is based on a conceptual review of the literature, aiming to explore the evolving dynamics between luxury hospitality industry and consumers in the context of social media.
Finally, the article clarifies its theoretical grounding by relying on Consumer Empowerment and relational marketing to explain the evolving role of the consumer in the luxury sector.
JEL Classification: M30
Paper type: Theoretical ResearchLuxury and Internet. While the first one is characterized by scarcity and selectivity, the second is based on large distribution and accessibility. Here begins the paradox of luxury and internet.
Luxury industry being in constant development and looking for opportunities to build a relationship with the customers, the emergence of social media has brought a new way to engage with the audience and be attentive to their needs.
In this framework of this new dynamic, the role of the customer in the service production moves from being passive to active, creating a relational marketing approach that is evolving towards personalized one-to-one relationships.
This bilateral relationship advocated by Eiglier and Langeard considers the customer as an integral part of the service during its consumption and leads to the Consumer Empowerment that recognizes the power of the client in determining the strategies of the companies.
This power has been reinforced by the web which has facilitated access to information and made sharing faster, especially with the advent of social media.
The objective of this article is to analyze how the emergence of social media has reshaped the relationship between luxury brands in hospitality industry and consumers, fostering a shift toward personalized and participatory marketing strategies. The analysis is based on a conceptual review of the literature, aiming to explore the evolving dynamics between luxury hospitality industry and consumers in the context of social media.
Finally, the article clarifies its theoretical grounding by relying on Consumer Empowerment and relational marketing to explain the evolving role of the consumer in the luxury sector.
JEL Classification: M30
Paper type: Theoretical Researc
La conformité fiscale à l’épreuve de la justice fiscale et de la moralité fiscale : Une revue de la littérature
No full textThe purpose of this paper is to present a meta-analytic review of the literature on the key factors of tax justice and their impact on tax morale and tax compliance, highlighting the complexity of individual, institutional, and contextual factors that shape equity perceptions and taxpayer behavior. Drawing on a rigorous statistical synthesis of findings from multiple quantitative studies, this meta-analytic review identifies consistent effect patterns, assesses the relative importance of various determinants, and examines their variation across different settings. The results show that tax justice is perceived to be greater when institutions are efficient, transparent, and low in corruption, when public spending is considered fair, and when citizens participate in budgetary decision-making. Higher tax morale is associated with modernized institutions, increased trust in public authorities, and enhanced civic participation. Furthermore, sociocultural norms and values—such as culture, religion, and social norms—play a crucial role: tax morale increases when compliance is a socially valued norm and tax evasion is socially disapproved, while it declines in contexts marked by low social trust and high perceived levels of widespread tax evasion. This analysis underscores the importance of adopting an integrated, evidence-based approach to strengthen tax justice and compliance across diverse institutional and cultural contexts.
Classification JEL : H20, H26, K34
Paper type : Theoretical ResearchL’objectif de cet article est de présenter une revue méta-analytique de la littérature portant sur les facteurs clés de la justice fiscale et leur impact sur la morale et la conformité fiscales, en mettant en lumière la complexité des facteurs individuels, institutionnels et contextuels qui influencent les perceptions d’équité et les comportements des contribuables. En s’appuyant sur une synthèse statistique rigoureuse des résultats d’études quantitatives publiées, cette revue méta-analytique permet d’identifier des effets convergents, de pondérer l’importance relative des différents déterminants et d’analyser leur variation selon les contextes. Les résultats montrent que la justice fiscale est perçue comme plus grande lorsque les institutions sont efficaces, transparentes et peu corrompues, que les dépenses publiques sont jugées équitables, et que les citoyens participent aux décisions budgétaires. Une morale fiscale plus élevée est associée à des institutions modernisées, à une confiance accrue dans les autorités publiques et à une meilleure participation citoyenne. En outre, les normes et valeurs socioculturelles — telles que la culture, la religion et les normes sociales — jouent un rôle clé : la morale fiscale s’accroît lorsque la conformité est une norme sociale valorisée et que la fraude est socialement désapprouvée, tandis qu’elle s’effrite dans les contextes marqués par une faible confiance sociale et une forte perception de l’évasion fiscale généralisée. Cette analyse souligne ainsi l’importance d’adopter une perspective intégrée et fondée sur des données probantes pour renforcer la justice et la conformité fiscales dans divers cadres institutionnels et culturels.
JEL Classification : H20, H26, K34
Type du papier : Recherche Théoriqu