Fiscal questions have become increasingly central to public debate and are closely linked to widening inequalities. This article examines fiscal injustice in the context of globalization, intensified international tax competition, and the shifting of tax burdens toward less mobile bases. It discusses how the tax–public good relationship is framed and how heavy taxation may be perceived as unfair, producing economic, social, and psychological consequences such as tax incivility and resistance. Focusing on Morocco, the article questions which tax structures are perceived as fairest and how redistribution is experienced and evaluated by citizens.
Wiam Aboulhouda (Wed,) studied this question.