The Moderating Role of Citizenship in Reducing the Effect of The High Tax Rates on Tax Evasion: A Case Study of the North African States

This study aims to shed light on the moderating role of citizenship in reducing the effect of the high tax rates HTR on tax evasion TE in the North African states. Findings show that the interaction between the HTR and the citizen’s awareness plays a decisive role in controlling the TE. Besides, the cultural, social, and economic belonging affects this relation. Finally, the study recommends enacting fiscal policies based on the maximum number of moderating variables that shall increase the citizens’ commitment in the light of the economic challenges.