International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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Crowdfunding : Vers un nouveau mode de financement complémentaire au Maroc
No full textCrowdfunding is a new form of financing that enables project owners to raise funds directly from the general public via online platforms. Crowdfunding is experiencing rapid growth worldwide, fueled by difficulties in accessing traditional means of financing, the digital revolution and the rise of social networks. In Morocco, this mechanism is in its embryonic phase, with the emergence of new local platforms and the implementation of law n°15-18 in 2021. However, it seems to be adapting to the challenges linked to economic, social and human development, while creating new opportunities for the creation and development of projects. The aim of this research paper is to apprehend crowdfunding as a new source of complementary financing in Morocco, while adopting a qualified comprehensive exploratory approach. To this end, we conducted a traditional literature review and document analysis to provide an overview of crowdfunding in Morocco, while identifying its contributions and the main challenges to be overcome to ensure its development and greater compatibility with the Moroccan economic context.
JEL Classification: G23
Paper type: Theoretical researchLe crowdfunding, ou financement collaboratif, constitue une nouvelle modalité de financement permettant aux porteurs de projets de lever des fonds directement auprès du grand public à travers des plateformes en ligne. Littéralement appelé financement par la foule, ce mode de financement connaît une croissance mondiale rapide, favorisée par les difficultés d’accès aux moyens de financement traditionnels, la révolution numérique et l’essor des réseaux sociaux. Au Maroc, ce mécanisme est dans sa phase embryonnaire avec l'apparition de nouvelles plateformes locales et la mise en place de la loi n°15-18 en 2021. Cependant, il semble s’adapter aux défis liés au développement économique, social et humain tout en créant de nouvelles opportunités pour la création et le développement des projets. L’objectif de ce papier de recherche est d’appréhender le crowdfunding en tant qu’une nouvelle source de financement complémentaire au Maroc, tout en adoptant une démarche exploratoire qualifiée compréhensive. À cet égard, nous avons mené une revue traditionnelle de la littérature ainsi qu’une analyse documentaire afin d’offrir un aperçu global du crowdfunding au Maroc, en identifiant ses apports et ses principaux défis à surmonter pour assurer son développement et une meilleure compatibilité avec le contexte économique marocain.
Classification JEL : G23
Type de l’article : Recherche 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
Orientation Commerciale de la Marque et Marketing d’Influence : un Dilemme de Crédibilité Perçue par les Consommateurs Marocains
No full textInfluencer marketing has emerged as a key strategic communication tool for brands, enabling them to reach targeted audiences through partnerships with influencers capable of shaping purchasing behavior. However, this practice raises a significant credibility dilemma, especially in environments where consumers are increasingly critical of sponsored content. The main challenge lies in the tension between the brand’s commercial intent and consumers’ expectations for authenticity and trustworthiness. This dilemma becomes even more pronounced when partnerships appear misaligned or driven solely by financial incentives. This study draws on two main theoretical frameworks: source credibility theory, which highlights the importance of the perceived expertise and trustworthiness of the communicator, and congruence theory, which suggests that a perceived fit between the brand and the influencer enhances persuasive impact. A qualitative study was conducted with 25 Moroccan consumers to explore their perceptions of influencer credibility in a commercially oriented communication context. The findings reveal that perceived credibility is strongly influenced by the perceived congruence between the brand and the influencer, the transparency of the message, and the perceived balance between commercial intent and authenticity. These insights offer valuable reflections for brands aiming to build credible and sustainable influence strategies.
JEL codes: D83, D91 M31, M37.
Paper type: qualitative exploratory studyLe marketing d’influence s’impose aujourd’hui comme un levier stratégique de communication incontournable des marques. Il permet aux entreprises de toucher des audiences ciblées à travers des partenariats avec des influenceurs capables d’influencer les comportements d’achat. Toutefois, cette pratique soulève un véritable dilemme de crédibilité, particulièrement perceptible dans les environnements où les consommateurs deviennent de plus en plus exigeants face aux contenus sponsorisés. L’enjeu principal réside dans la tension entre les intentions commerciales de la marque et les attentes de crédibilité et de sincérité des consommateurs. Ce dilemme s’intensifie lorsque les partenariats manquent d’alignement ou semblent uniquement motivés par des intérêts financiers. L’analyse s’appuie sur deux cadres théoriques principaux : la théorie de la crédibilité de la source, qui met en avant l’importance de l’expertise et de la fiabilité perçue de l’émetteur, et la théorie de la congruence, qui postule qu’une correspondance perçue entre la marque et l’influenceur favorise la persuasion. Une étude qualitative a été menée auprès de 25 consommateurs marocains. Les résultats révèlent que la crédibilité perçue est fortement influencée par la congruence perçue entre la marque et l’influenceur, la transparence du message, ainsi que par la perception d’un équilibre entre intérêt commercial et sincérité. Ces résultats offrent des pistes de réflexion pour les marques en quête d’influence crédible et durable.
Classification JEL : D83, D91 M31, M37.
Type de papier : étude exploratoire qualitativ
Artificial Intelligence in Management Studies (2021–2025): A Bibliometric Mapping of Themes, Trends, and Global Contributions
No full textAI has risen as one of the most influential topics in scientific research over the past decade, focusing on the application of AI technologies in multiple disciplines. Management, as a science that has been studied, researched, and applied, shows great opportunities in terms of AI applications, notably as a tool for enhancing decision-making, sustainability in managerial practices, and so on.
This bibliometric study aims to investigate the trends of AI research in management, defining the focus areas and research gap publications were gathered from the scopus database, and were processed through the bibliometrix library of the R studio analysis software , data were represented using the VOSviewer software,the research yielded a significant number of papers on different topics, data analysis comprised the country of origin, publication journal, author and keyword co-occurrence.
The results showed an increase in publications stuying the uses of AI in management from 2021 to 2024 and a sharp decline of publication output in 2025. leading countries were shown to be China, india and the United States which dominated in volume of publication, while the United Kingdom dominated in citation impact. The dominating journals were ustainability, Technological Forecasting and Social Change, and IEEE Transactions on Engineering Management respectively. The Keywords co-occurrence and thematic mapping showed an increasing shift from technical applications to societal aspects such as sustainability, digital transformation, and decision-making support.
The research shows a strategic shift in AI research, a changing landscape of pure and applied AI toward a more nuanced type of studied.
Classification JEL: O32
Paper type: Theoretical Research.AI has risen as one of the most influential topics in scientific research over the past decade, focusing on the application of AI technologies in multiple disciplines. Management, as a science that has been studied, researched, and applied, shows great opportunities in terms of AI applications, notably as a tool for enhancing decision-making, sustainability in managerial practices, and so on.
This bibliometric study aims to investigate the trends of AI research in management, defining the focus areas and research gap publications were gathered from the scopus database, and were processed through the bibliometrix library of the R studio analysis software , data were represented using the VOSviewer software,the research yielded a significant number of papers on different topics, data analysis comprised the country of origin, publication journal, author and keyword co-occurrence.
The results showed an increase in publications stuying the uses of AI in management from 2021 to 2024 and a sharp decline of publication output in 2025. leading countries were shown to be China, india and the United States which dominated in volume of publication, while the United Kingdom dominated in citation impact. The dominating journals were ustainability, Technological Forecasting and Social Change, and IEEE Transactions on Engineering Management respectively. The Keywords co-occurrence and thematic mapping showed an increasing shift from technical applications to societal aspects such as sustainability, digital transformation, and decision-making support.
The research shows a strategic shift in AI research, a changing landscape of pure and applied AI toward a more nuanced type of studied.
Classification JEL: O32
Paper type: Theoretical Research
Le microcrédit au service de l’inclusion financière : Une lecture théorique des apports, mécanismes et conditions d’efficacité
No full textThis theoretical paper explores the contribution of microcredit to financial inclusion, highlighting its mechanisms, limitations, and developmental prospects. Microcredit is designed to provide financial services to individuals excluded from the traditional banking system, particularly low-income populations, women, and informal workers. It supports income-generating activities, enables saving behaviors, and strengthens the capacity to manage economic risks.
The study analyzes how microcredit fosters financial inclusion through three core dimensions: access, usage, and quality of financial services. It draws upon conceptual frameworks from development economics, inclusive finance, and microfinance theory. It also explores indirect outcomes of microcredit, such as economic empowerment, vulnerability reduction, and improved financial behavior.
By identifying the key mechanisms and conditions under which microcredit effectively promotes financial inclusion, this paper offers a structured theoretical perspective to better understand its developmental role, while acknowledging structural challenges that may constrain its impact.
JEL Classification : G21, O16, I38
Paper type : Theoretical ResearchCe papier propose une synthèse théorique de la relation entre microcrédit et inclusion financière, en soulignant les leviers, les limites et les perspectives de cette interaction dans les économies en développement. Le microcrédit, conçu comme un outil financier destiné aux populations exclues des circuits bancaires classiques, joue un rôle déterminant dans l’extension de l’accès aux services financiers de base. Il permet aux individus à faibles revenus, en particulier les femmes et les travailleurs du secteur informel, de financer des activités génératrices de revenus, d’épargner, et de mieux gérer les risques économiques.
L’étude examine les différentes dimensions par lesquelles le microcrédit influence l’inclusion financière, en mettant l’accent sur l'accès, l'utilisation, et la qualité des services financiers. Elle mobilise plusieurs cadres conceptuels issus de l'économie du développement, de la finance inclusive et de la microfinance. Elle explore également les effets indirects du microcrédit, notamment en matière d’autonomisation économique, de réduction de la vulnérabilité et de structuration des comportements financiers.
En identifiant les mécanismes d’action du microcrédit et les conditions de son efficacité, ce document offre un cadre analytique permettant de mieux comprendre comment cet outil peut contribuer de manière durable à l'inclusion financière, tout en abordant les limites structurelles qui peuvent en réduire la portée.
JEL Classification : G21, O16, I38
Type du papier : Recherche Théoriqu
L’impact de la réactance psychologique sur la décision d’achat dans le cadre de la communication publicitaire : revue de littérature
No full textIn a constantly evolving digital environment, consumers benefit from increased access to information, enhancing their autonomy and critical thinking. Faced with this transformation, advertising is encountering a major obstacle: psychological reactance. This mechanism is activated when individuals perceive an infringement on their freedom of choice, generating cognitive and emotional resistance to persuasive messages. The contemporary consumer thus becomes less receptive to strategies perceived as intrusive or manipulative, compromising the relationship of trust with the brand and weakening loyalty. From then on, it is imperative for marketing professionals to grasp the psychological springs of this reactance to adapt their communication approaches. This theoretical study aims to explore the dimensions of psychological reactance and analyze its impact on purchasing behavior, while identifying the moderating factors likely to mitigate its effects in a context where the consumer plays an active role in their decisions. It is based on an integrative literature review, allowing to unify existing works and to propose a structured reading of the studied phenomenon.
Classification JEL: D12 M31 M37
Paper type: Theoretical ResearchDans un environnement numérique en constante évolution, les consommateurs bénéficient d’un accès élargi à l’information, renforçant leur autonomie et leur esprit critique. Face à cette transformation, la publicité se heurte à un obstacle majeur : la réactance psychologique. Ce mécanisme s’active lorsque les individus perçoivent une atteinte à leur liberté de choix, générant une résistance cognitive et émotionnelle à l’égard des messages persuasifs. Le consommateur contemporain devient ainsi moins réceptif aux stratégies perçues comme intrusives ou manipulatrices, compromettant la relation de confiance avec la marque et fragilisant la fidélisation. Dès lors, il est impératif pour les professionnels du marketing de saisir les ressorts psychologiques de cette réactance afin d’adapter leurs approches communicationnelles. Cette étude théorique vise à explorer les dimensions de la réactance psychologique et à en analyser l’impact sur le comportement d’achat, tout en identifiant les facteurs modérateurs susceptibles d’en atténuer les effets dans un contexte où le consommateur joue un rôle actif dans ses décisions. Elle s’appuie sur une revue de littérature intégrative, permettant d’unifier les travaux existants et de proposer une lecture structurée du phénomène étudié.
JEL Classification : D12 M31 M37
Type du papier : Recherche Théoriqu
Le risque commercial déplacé et le principe de partage dans les banques islamiques : Une analyse critique
No full textThe purpose of this article is to critically examine the adoption of displaced commercial risk as a risk specific to Islamic banking (DCR), since Islamic finance is based on the principle of sharing losses and profits, however, under competitive pressure, Islamic banks voluntarily sacrifice a portion of their profits to guarantee depositors the same returns as conventional banks in order to satisfy them. The methodology adopted is based on a critical review and conceptual analysis of existing literature and Sharia principles. The results highlight that the transfer of risk to the bank calls into question the authenticity of the Islamic banking intermediation model because, by moving away from the partnership approach, the bank implicitly guarantees returns, which compromises its ethical identity.
Our analysis also highlights that DCR management, while allowing banks to remain competitive, discourages customers from accepting losses. Our article proposes that the return on investment accounts should reflect the actual performance of investment projects, because when the bank offers an artificial fixed rate of return, the customer no longer distinguishes between a risky investment and a guaranteed deposit. Financial education for depositors will be necessary, and the true application of PPP is recommended in our article. Through critical analysis, our article attempts to show the extent to which DCR management distorts the logic of sharing, as well as to propose solutions for maintaining the spirit of partnership despite any form of constraint. The scope of this work is primarily conceptual, and its limitations lie in the absence of empirical validation, thus paving the way for future research.
Classification JEL: G21, G23
Paper type: Theoretical ResearchCet article a pour objectif d’examiner de manière critique l’adoption du risque commercial déplacé comme un risque spécifique à la banque islamique (DCR), car la finance islamique se base sur le principe du partage des pertes et des profits, cependant sous la pression concurrentielle, la banque islamique sacrifie volontairement une part du profit pour garantir aux déposants le même rendement, que celui des banques conventionnelles pour les satisfaire. La méthodologie adoptée repose sur une revue critique et une analyse conceptuelle basées sur la littérature existante et sur les principes de la Charia. Les résultats mettent en évidence que le transfert du risque vers la banque remet en question l’authenticité du modèle de l’intermédiation bancaire islamique, car en s’éloignant de la logique partenariale, la banque garantit d’une manière implicite le rendement, ce qui compromet son identité éthique.
Notre analyse souligne également que la gestion du DCR, bien qu’elle permette aux banques de rester compétitives, décourage les clients à accepter les pertes. Notre article propose que le rendement des comptes d’investissement doive refléter la performance réelle des projets d’investissement, car lorsque la banque offre un taux de rendement fixe artificiel, le client ne fait plus la distinction entre un placement risqué et un dépôt garanti. Une éducation financière des déposants sera nécessaire, et une application vraie du PPP est recommandée dans notre article. Notre article essaie à travers une analyse critique de montrer dans quelle mesure la gestion du DCR fausse la logique du partage, ainsi que de proposer des solutions pour garder l’esprit de partenariat malgré toute forme de contrainte. La portée de ce travail est avant tout conceptuelle et ses limites résident dans l’absence de validation empirique, ouvrant ainsi la voie à des recherches futures.
JEL Classification : G21, G23
Type du papier : Recherche Théoriqu
Contribution des Universités aux écosystèmes entrepreneuriaux : Cas de l’Université Ibn Zohr
No full textThis article examines the contribution of Ibn Zohr University (UIZ) to the development of the regional entrepreneurial ecosystem, within the broader dynamic of « entrepreneurial universities. » Beyond its traditional missions of teaching and research, UIZ plays an active role in promoting innovation, disseminating entrepreneurial culture, and supporting project holders.
The study adopts an exploratory approach, combining a literature review, documentary analysis, and qualitative interviews with key stakeholders (an analysis of the discourses of 10 actors selected among faculty members, incubator managers, student-entrepreneurs, and institutional partners).
The results reveal that UIZ contributes significantly to the regional ecosystem through the establishment of the Souss-Massa Innovation City, the integration of entrepreneurship modules into curricula, the organization of hackathons, competitions, and forums, as well as the development of strategic partnerships with the Regional Investment Center (CRI), ANAPEC, Technopark, and CGEM. These initiatives foster student awareness, startup incubation, and knowledge transfer to the socio-economic fabric.
However, the number of business creations remains limited compared to the potential of the student population. Several challenges persist: strengthening the entrepreneurial culture across the entire campus, ensuring the sustainability of human and financial resources, improving post-incubation support, and fostering the internationalization of incubated projects.
In conclusion, UIZ’s experience illustrates the progressive transformation of a Moroccan university into a key player in innovation and regional development. It demonstrates that, in an emerging context, the university can play a central role in building a dynamic and inclusive entrepreneurial ecosystem.
JEL Classifications: M21, O30
Paper Type: Theoretical ResearchCet article examine la contribution de l’Université Ibn Zohr au développement de l’écosystème entrepreneurial régional, en s’inscrivant dans la dynamique des « universités entrepreneuriales ». Au-delà de ses missions classiques d’enseignement et de recherche, l’UIZ joue un rôle actif dans la promotion de l’innovation, la diffusion de la culture entrepreneuriale et l’accompagnement des porteurs de projets. L’étude adopte une démarche exploratoire mobilisant une revue de littérature, une analyse documentaire et des entretiens qualitatifs auprès d’acteurs clés : une analyse du discours de 10 acteurs choisis parmi les enseignants-chercheurs, les responsables d’incubateurs, les étudiants-entrepreneurs et les partenaires institutionnels).Les résultats révèlent que l’UIZ contribue de manière significative à l’écosystème régional grâce à la création de la Cité de l’Innovation Souss-Massa, à l’intégration de modules d’entrepreneuriat dans les cursus, à l’organisation d’hackathons, concours et forums, ainsi qu’à la mise en place de partenariats stratégiques avec le CRI, l’ANAPEC, le Technopark et la CGEM. Ces dispositifs favorisent la sensibilisation des étudiants, l’incubation de startups et le transfert de connaissances vers le tissu socio-économique. Cependant, le nombre de créations d’entreprises demeure encore limité au regard du potentiel étudiant. Plusieurs défis persistent : renforcer la culture entrepreneuriale sur l’ensemble du campus, assurer la pérennité des ressources humaines et financières, améliorer le suivi post-incubation et favoriser l’internationalisation des projets incubés. En conclusion, l’expérience de l’UIZ illustre la transformation progressive d’une université marocaine en acteur clé de l’innovation et du développement régional. Elle démontre que, dans un contexte émergent, l’université peut jouer un rôle central dans la construction d’un écosystème entrepreneurial dynamique et inclusif.
Classifications JEL :M21, O30
Type de revue : Article théoriqu
Artificial Intelligence in Port Logistics: A Bibliometric Analysis of Technological Integration and Research Dynamics
No full textThe paper explores the transformation of port logistics operations with artificial intelligence (AI) during the port transformation into a smart port. The research integrates capabilities-based resource analysis and dynamic capabilities with sociotechnical implementations of technologies and resilience approaches of complex systems under disruptions. The system applies robust data infrastructures (AIS/IoT streams and data quality and interoperability) to propel analytical and AI modules (forecasting and optimization and anomaly detection) that become effective once integrated with sufficient governance systems and trained personnel and operational processes to transform planning and safety and sustainability operations.
It applies Scopus bibliometric research to analyze 123 articles using a systematic approach with both a search protocol and a document screening and duplication verification. It incorporates annual behavior and distribution of author and country performance analysis with science mapping techniques that explore keyword relation and co-citation and bibliographic coupling and conceptual structuring tools that construct thematic maps and multiple correspondence analysis with community detection while applying explicit thresholding and robust tests.
The research connects AI applications to smart port domains through specific data-to-impact pathways while providing a method for bibliometric analysis that enables future updates. The research presents a step-by-step approach for data readiness followed by predictive and optimization implementation and organizational integration. The paper supports public policy through recommendations for data sharing standards and complete environmental benefit assessments. The research proposes a future study plan which combines field-based testing with multiple port assessments to enhance both cause-effect understanding and research applicability.
Classification JEL: O33
Paper type: Theoretical Research
Erratum Notice:
In the article entitled “Artificial Intelligence in Port Logistics: A Bibliometric Analysis of Technological Integration and Research Dynamics”, authored by [Author’s Name] et al., an error was identified in the reference section.
Two sources were incorrectly cited in the original version of the paper. Following a formal notice from Professor Harilaos N. Psaraftis, the author has reviewed and corrected these inaccuracies. The correct reference is as follows:
Latinopoulos, C., Zavvos, E., Kaklis, D., Leemen, V., & Halatsis, A. (2025). Marine Voyage Optimization and Weather Routing with Deep Reinforcement Learning. Journal of Marine Science and Engineering, 13(5), 902. https://doi.org/10.3390/jmse13050902
All other parts of the manuscript remain unchanged.
The author sincerely apologizes to Professor Harilaos N. Psaraftis and to the readers for the oversight and expresses appreciation for the valuable feedback and understanding.The paper explores the transformation of port logistics operations with artificial intelligence (AI) during the port transformation into a smart port. The research integrates capabilities-based resource analysis and dynamic capabilities with sociotechnical implementations of technologies and resilience approaches of complex systems under disruptions. The system applies robust data infrastructures (AIS/IoT streams and data quality and interoperability) to propel analytical and AI modules (forecasting and optimization and anomaly detection) that become effective once integrated with sufficient governance systems and trained personnel and operational processes to transform planning and safety and sustainability operations.
It applies Scopus bibliometric research to analyze 123 articles using a systematic approach with both a search protocol and a document screening and duplication verification. It incorporates annual behavior and distribution of author and country performance analysis with science mapping techniques that explore keyword relation and co-citation and bibliographic coupling and conceptual structuring tools that construct thematic maps and multiple correspondence analysis with community detection while applying explicit thresholding and robust tests.
The research connects AI applications to smart port domains through specific data-to-impact pathways while providing a method for bibliometric analysis that enables future updates. The research presents a step-by-step approach for data readiness followed by predictive and optimization implementation and organizational integration. The paper supports public policy through recommendations for data sharing standards and complete environmental benefit assessments. The research proposes a future study plan which combines field-based testing with multiple port assessments to enhance both cause-effect understanding and research applicability.
Classification JEL: O33
Paper type: Theoretical Research
Erratum Notice:
In the article entitled “Artificial Intelligence in Port Logistics: A Bibliometric Analysis of Technological Integration and Research Dynamics”, authored by [Author’s Name] et al., an error was identified in the reference section.
Two sources were incorrectly cited in the original version of the paper. Following a formal notice from Professor Harilaos N. Psaraftis, the author has reviewed and corrected these inaccuracies. The correct reference is as follows:
Latinopoulos, C., Zavvos, E., Kaklis, D., Leemen, V., & Halatsis, A. (2025). Marine Voyage Optimization and Weather Routing with Deep Reinforcement Learning. Journal of Marine Science and Engineering, 13(5), 902. https://doi.org/10.3390/jmse13050902
All other parts of the manuscript remain unchanged.
The author sincerely apologizes to Professor Harilaos N. Psaraftis and to the readers for the oversight and expresses appreciation for the valuable feedback and understanding
Érosion fiscale et optimisation internationale : perspectives théoriques et implications pour le Maroc
No full textInternational tax base erosion has become one of the most pressing challenges for public finance in a globalized economy characterized by the increasing mobility of capital and profits. Multinational enterprises exploit gaps and mismatches between tax systems to artificially reduce their tax liabilities, leading to substantial revenue losses for governments and creating distortions in tax fairness and competition. These practices disproportionately affect emerging economies such as Morocco, where reliance on tax revenues remains high.
This paper adopts a theoretical approach based on a critical review of the literature on international tax base erosion and the OECD’s Base Erosion and Profit Shifting (BEPS) project. It analyzes the main mechanisms of artificial profit shifting, including abusive transfer pricing, excessive intragroup debt financing, relocation of intangible assets, and the use of tax havens. The study also assesses the main international initiatives that have been implemented (BEPS project, global minimum tax, EU directives, UN approach) and examines their adaptation in the Moroccan context.
The main contribution of this paper lies in the proposal of an analytical typology of anti-BEPS instruments, specifically tailored to the institutional and administrative specificities of developing economies. Findings highlight that the effectiveness of these reforms largely depends on the capacity of domestic tax administrations to implement them. The Moroccan case illustrates both the progress achieved in terms of reform and the persistent challenges arising from structural and organizational constraints.
Keywords: Tax base erosion, international taxation, transfer pricing, BEPS, Morocco.
Classification JEL: H 26
Paper type: Theoretical ResearchL’érosion fiscale internationale constitue l’un des défis majeurs des finances publiques contemporaines, dans un contexte où la mondialisation intensifie la mobilité des capitaux et des profits. Les multinationales exploitent les asymétries des législations fiscales pour réduire artificiellement leur charge fiscale, entraînant pour les États des pertes de recettes significatives et des distorsions en matière de justice fiscale et de concurrence. Ces pratiques affectent particulièrement les économies émergentes comme le Maroc, où la dépendance aux recettes fiscales demeure élevée.
Cet article adopte une démarche théorique fondée sur une revue critique de la littérature consacrée à l’érosion de la base fiscale et au projet BEPS (Base Erosion and Profit Shifting) de l’OCDE. Il analyse les principaux mécanismes de transfert artificiel de bénéfices, tels que la manipulation des prix de transfert, l’endettement intragroupe excessif, la relocalisation d’actifs incorporels et le recours aux paradis fiscaux. L’étude évalue également les initiatives internationales mises en œuvre (projet BEPS, impôt minimum mondial, directives européennes, approche onusienne) et examine leur adaptation dans le contexte marocain.
La contribution principale de l’article réside dans la proposition d’une typologie analytique des instruments de lutte contre l’érosion fiscale, spécifiquement adaptée aux spécificités institutionnelles et administratives des pays en développement. Les résultats soulignent que l’efficacité de ces réformes reste largement conditionnée par la capacité des administrations fiscales locales à les mettre en œuvre. Le cas du Maroc illustre ainsi à la fois les avancées réalisées en matière de réformes et les défis persistants liés aux contraintes structurelles et organisationnelles.
Mots clés : Érosion fiscale, fiscalité internationale, prix de transfert, BEPS, Maroc.
JEL Classification : H 26
Type de l’article : Article théorique.