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Home > Archives > Vol. 11 No. 2 (2026): Publishing > Research Articles
ESP-4522

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2026-02-25

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Vol. 11 No. 2 (2026): Publishing

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Research Articles

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Copyright (c) 2026 Anas Azenzoul, Sara Nait Slimane, Maha Dridat, Rania Elouidani, Nacer Mahouat, Khalil Mokhlis

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Anas Azenzoul, Sara Nait Slimane, Maha Dridat, Rania Elouidani, Nacer Mahouat, & Khalil Mokhlis. (2026). CEO Psychology and Corporate Tax Aggressiveness: Expert-Based Qualitative Evidence from Morocco. Environment and Social Psychology, 11(2), ESP-4522. https://doi.org/10.59429/esp.v11i2.4522
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CEO Psychology and Corporate Tax Aggressiveness: Expert-Based Qualitative Evidence from Morocco

Anas Azenzoul

INREDD Laboratory, Department of Management Science, The Faculty of Legal, Economic, and Social Sciences, Cadi Ayyad University of Marrakech, Marrakech, Morocco

Sara Nait Slimane

Center for doctoral studies in comparative law, applied economics and sustainable development, Faculty of economic, Legal and social sciences of sale, Mohammed V University Rabat, Morocco

Maha Dridat

Research laboratory in organizational management sciences, Ibn Tofail University-ENCG Kenitra, Kenitra, Morocco

Rania Elouidani

Research Laboratory in Entrepreneurship, Finance and Organizational Management (LAREFMO), Faculty of Legal, Economic and Social Sciences (FSJES), Agadir, Ibn Zohr University, Morocco

Nacer Mahouat

Prism Laboratory, Department of Management Science, Hassan II University of Casablanca, Casablanca, Morocco

Khalil Mokhlis

INREDD Laboratory, Department of Management Science, The Faculty of Legal, Economic, and Social Sciences, Cadi Ayyad University of Marrakech, Marrakech, Morocco


DOI: https://doi.org/10.59429/esp.v11i2.4522


Keywords: psychological traits; cognitive processes; contextual factors


Abstract

This study investigates the impact of CEO psychological traits on aggressive corporate tax behavior. It draws insight from stakeholders like auditors, tax administrators, and psychological experts in order to dive into the intricate relationship between managerial psychology and corporate tax strategy. It mobilizes the relevant literature, particularly upper echelon theory and agency theory, in order to uncover the main traits that affect this behavior and the other factors that shape this relationship. We analyzed the corpus using NVIVO software for textual analysis in order to find emerging themes and consensus among the interviewees. Three main thematic clusters were found: (1) psychological drivers, (2) cognitive processes, and (3) contextual factors. They explain how the decision to engage in tax aggressiveness is shaped through a process consisting of initial psychological traits, a process of rationalization that solidifies it and contextual factors. These results offer practical insights for the tax administration to incorporate these elements as variables in its risk assessment systems and machine learning models, enabling it to more effectively target tax fraud and evasion.

 


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