ECO-TAXATION AS AN INSTRUMENT TO FIGHT AGAINST CLIMATE CHANGE,

المجلة: The International Journal on Optimization and Applications (IJOA) volume 01 – issue 02

سنة النشر: 2021

تاريخ النشر: 2021-02-19

Taxation is one of the instruments for changing the behavior of agents, either by encouraging or discouraging certain behavior’s considered good or bad, for instance certain investments with negative or positive impacts that arouse government’s concerns. Eco-taxation seeks to change the behavior of agents by using the instrument of taxation to discourage, especially, negligent behavior leading to more pollution and climate change. Eco-taxation also aims to implement the polluter-pays principle, that is, to make the polluter bear the cost of his environmental damage, as well as allowing the State to generate tax revenues that can be directed towards financing appropriate policies for a transition towards a more environmentally friendly economy. Eco-taxation can thus be used to limit the production and consumption of goods and services that are harmful to the environment. This research will compare all the tax levies existing in Europe and in Africa (the case of Morocco), as these instruments are designed to meet the challenges of climate change, and to show how coherent eco-taxation contribute effectively to changing the behavior of all economic actors.

ACCEPTANCE OF PUBLIC PROCUREMENT DIGITALIZATION USING THE TAM TECHNOLOGY ACCEPTANCE MODEL (DAVIS, 1989),

المجلة: The International Journal on Optimization and Applications (IJOA) volume 01 – issue 03,

سنة النشر: 2021

تاريخ النشر: 2021-10-01

Digitalization plays a key role in society, it is considered as an important lever to ensure financial inclusion, currently, digitalization has become a must for a company or any type of organization. Indeed, it applies to all areas and ensures an optimization of time and money. In Morocco we note the existence of several projects in the digital with the support of several international organizations like the World Bank The purpose of this paper is to examine the acceptance of digitalization in public procurement using the TAM (Davis, 1989) acceptance model in a Moroccan context. Using the questionnaire developed by Wong and Teo (2009), we conducted a survey of 200 Moroccan companies working in the field of cleaning and security. The results showed that the TAM can be considered as a valid instrument to study the factors that define and influence the acceptance of the digitalization by the Moroccan cleaning and security companies. They also show that the dimensions of the TAM are articulated in the same way as Davis (1989) and Wong and Teo (2009) have recommended.