Determinants of Public Management in Tax Administrations: An Empirical Study of the General Directorate of Taxes

Abstract

In the context of public administration transformation, Morocco has progressively incorporated the principles of New Public Management (NPM) into the governance of its institutions, notably through the General Directorate of Taxes (DGI). This article offers an empirical analysis of the determinants of NPM appropriation by the DGI, examining the organizational, institutional, and human factors that influence the effective implementation of performance, efficiency, and managerial governance logic. The objective is to identify the key explanatory variables underpinning adherence to NPM, while also assessing the gaps between the promoted principles and the practices actually observed.

Based on a survey conducted among 346 users of the tax administration, the findings highlight that the successful integration of NPM relies on several levers: managerial autonomy, clarity of strategic objectives, the quality of continuous training, and the pre-existing organizational culture. The most significant obstacles are found in the persistence of bureaucratic practices, the limited involvement of staff in defining performance indicators, and the lack of systematic feedback on results achieved. The article concludes by underscoring the need to design context-sensitive managerial reforms, taking into account internal dynamics, actor logic, and incentive mechanisms.

JEL Classification: B16, B12, B23, B41, C01, C15, C52, F15.

Paper type: Empirical research