International Journal of Business and Administrative Studies

This article examines how Moroccan citizens perceive taxation and how these perceptions influence trust in public institutions and attitudes toward tax compliance.While official discourse frames tax reform as a cornerstone of Morocco's development agenda promoting transparency, equity, and modernization citizens' lived experiences often reveal a more fragmented and ambivalent relationship with the fiscal system.Drawing on qualitative methods, the study integrates documentary analysis with 25 semi-structured interviews conducted across diverse socio-economic groups.The findings identify four major interpretative patterns: taxation as a coercive and opaque obligation; conditional support based on perceived fairness and reciprocity; strong perceptions of fiscal injustice and unequal treatment; and a widespread sense of disconnection between tax contributions and public service delivery.These narratives are shaped by past experiences, emotional responses, and the broader context of informality in the Moroccan economy.Thematic analysis, conducted using NVivo 12, reveals that compliance is not solely a matter of enforcement or civic duty, but is deeply tied to recognition, symbolic reciprocity, and institutional trust.The article concludes by calling for reform strategies that address both technical weaknesses and the symbolic dimensions of fiscal governance in order to restore legitimacy and build more inclusive state-citizen relations.