To support her Climate commitmentsthe Morocco plans to establish environmental taxation, particularly a carbon tax. Nevertheless, its implementation can arouse resistance within society and the economic fabric, because it will impact the Household purchasing powerespecially the most vulnerable, as well as the profitability of companies which will have to increase investments in the decarbonation of the industrial tool. Faced with resistance, the question of Social acceptabilityeconomic and political of an environmental tax appears central in the process of design and implementation of this tax system.
Among the innovative tools which are able to ensure a good understanding of this component of acceptability and which are likely to facilitate its implementation appear the sciences of behavior. The purpose of them is to study, on the basis of factual data, the way in which individuals behave, make decisions and act in the face of the programs, policies and measures offered to them.
In this context, the European Union (EU) and The German Cooperation Agency (GIZ) support Morocco in carrying out a “study on success factors for the introduction of environmental taxes under the prism of behavioral sciences». This study aims to better understand the attitudes, perceptions and factors that influence adherence or resistance to a carbon tax. Such knowledge can later facilitate the design of the tax and ensure its sustainability.
Ultimately, it is expected that the study provides responses to the main interrogations linked to the introduction of a carbon tax. It will have to identify cognitive and behavioral biases likely to influence the perception and acceptance of this measure. It will also have to analyze the psychological, administrative, economic and intentional barriers which could slow down the implementation of an environmental taxation taxing the carbone. The study must also propose recommendations on the optimal structuring of carbon tax In order to maximize the commitment of the various target groups – companies, citizens, communities -, notably specifying which rate to apply and which sectors to target in priority.
The study will also explore what behavioral strategies can be deployed to encourage compliance with the tax and encourage behavior change. The question of communication will be central: how to present the tax so as to reduce resistance and strengthen public membership?
Finally, the study will assess the opportunity to resort to techniques of type «nudge» To positively influence behaviors, or, if necessary, will identify other more suitable action levers. The objective is clear: to succeed in the introduction of a carbon tax by minimizing social, economic and political resistance, and by maximizing its positive impact on the Reduction of greenhouse gas emissions.
Reinforced climate commitment
Morocco has committed itself, during the COP 22 Marrakechto reduce its greenhouse gas emissions (GES) by 2030. Aware of the importance of economic instruments in the achievement of its Climatic objectivesthe kingdom explores the integration of a environmental taxationlike many countries that have adopted a carbon tax To internalize the Cost of GHG emissions in the prices of goods and services.
-To date, South Africa is the only African country to have established such a tax. Morocco is among the seven countries of the continent which plan to develop a similar device, proof of its commitment to the transition to a Low carbon economy.
As a reminder, as part of the support of International Monetary Fund (IMF) In Morocco via ease for resilience and sustainability, almost all of the reforms provided for in the bilateral agreement have been implemented, with the exception of an explicit carbon tax, due to its inflationary effects and the risk of tensions sociales. Prudence reinforced by a context marked by a persistent increase in prices, and a purchasing power Weakened from the inflationary shocks of 2022 and 2023.
The government thus preferred to conduct consultations and analyzes of social and economic impact on this measure. Moreover, in its report, the IMF stressed that “the carbon tax has not been implemented, the authorities having deemed necessary to conduct a more in -depth analysis of its impact and to continue consultations with the public and private stakeholders”.
The carbon price is considered a tax on goods and services, equivalent to carbon emissions associated with their production, distribution and use. It is different from other taxes, especially the excisees because it directly puts a price on GHG emissions. Carbon tax is one of the instruments to reduce GHG TRIBUTES. THE International experiences Show that the carbon tax can be taken from any point from the energy supply chain, either upstream (coal suppliers, natural gas treatment facilities, oil refineries), in the middle of the chain (public electricity services), or downstream (energy consumer industries, households or vehicles).
The “Just Transition” project: a framework for the initiative
Note that the launch of this study is part of the “Transition just: economic incentives for a climate policy and implementation of the CDN (Successful national contribution) ”. Funded by the German Federal Ministry of Economic Cooperation and Development (BMZ) and the EU, this project is implemented by GIZ, in strategic partnership with the Ministry of Economy and Finance and the Ministry of Energy Transition and Sustainable Development. Articulated around four priority axes, including the promotion of a socially equitable climate policy and the Industry decarbonizationthis project aims in particular to develop mechanisms for socially acceptable economic incentives, including the environmental taxation constitutes an essential lever.
The environmental taxationand in particular the carbon tax, has been registered since 2007 in the Maroc tax reform framework law. The strong commitment of the kingdom in favor of renewable energies, associated with this new behavioral approach, could accelerate the realization of an ambitious, socially equitable and economically viable climate policy.
By associating economics and behavioral sciences, Morocco adopts an innovative method to support its ecological transition and strengthen its climate leadership on the continent.
