The impact of digitalization on the performance of the Moroccan tax administration

Abstract

Digitalization is a hot topic that has affected all sectors and organizations, including the Moroccan tax administration, which has taken it seriously in recent years. In this study, we seek to analyze and evaluate the impact of digital transformation on the performance of the Directorate General of Taxes (DGI) and its effectiveness as a strategic administration representing the sovereignty of the State. Thus we attempt to answer the question of how and to what extent the digital transformation carried out by the DGI has improved its performance.

In order to provide relevant answers to this question, we first presented the general context in which the DGI embarked on the dematerialization of tax procedures and processes. Secondly, we set out the process of digital transformation within the DGI, presenting the main changes introduced in chronological order. Finally, we highlighted the impact of this digitalization on the performance of the DGI, based on a literature review and an exploratory study spread over the period from 2011 to 2021, using activity reports and other official documents of the DGI.

The results showed that digitalization has made it possible to improve the control of tax management, increase revenues and enhance tax potential, broaden the tax base through the identification of new taxpayers, combat fraud and tax evasion, and establish a relationship of trust with the taxpayer through the simplification and transparency of electronic procedures.  

Keywords: digitalization, tax administration, tax potential, performance, taxpayers                                            

JEL Classification: E62, H21, K34
Paper type: Theoretical Research