The Process of Approaching the Taxation of the Exploitation of Personal Data


  • Nabil Lazaar Research Laboratory in Science of Management of Organizations at the ENCG of Kenitra, Morocco


Big-Data, Value, Externality, Taxation, Policy Strategies, Free Labour


As pointed out, Harakat M. (2015), in seeking to elucidate the fiscal impact of such or such a measure on economic and social growth, through the evaluation of positive or negative distortions of the tax, it is necessary to take into account the social cost, the tax architecture of security and transparency, in order to satisfy the four maxims put forward by Smith A. (1776): Proportionality, Stability, Equity, Efficiency. For this, the State has, at the time of the introduction or the re-examination of an instrument of state action, the possibility of examining its appropriateness to know if it has the expected effect, if it is the most effective and the least expensive to achieve the objective fixed by the law or if, on the contrary, other instruments better marketed, would be more appropriate, in reference to the famous duality Equity-Efficiency.This article follows up on our previous work of immersing ourselves in the literature dealing with instruments for taxing the negative externalities of the exploitation of Big Data by Data-Driven-BusinessModels, and proposes an overview of the theory of externalities by attempting to draw some lessons from environmental taxation, and then by presenting the various proposals for tax measures on Big Data, in order to prepare ourselves for a better approach to the framework for adopting a tax measure taxing the negative externalities of Big Data in Morocco, which is the subject of our doctoral thesis.