Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

Abstract

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA).

Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options.

Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization.

Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control.

The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing.

The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance.

The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers

Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance.

JEL Classification: H10, H50, H83.

Paper type: Empirical research