Contribution to the Study of the Influence of Dematerialized Tax Audits on the Compliance Behavior of SMEs in Morocco

Abstract

This article explores the compliance behaviors of SMEs in response to digitalized tax audits, highlighting the relationship between the Tax Administration (AF) and SMEs. The study is based on game theory and agency theory to understand the reciprocal influence between the AF, which uses automated systems to intensify tax audits, and SMEs, which seek to optimize their tax burden to maximize profits. To achieve this objective, we adopted an interpretative approach with inductive reasoning to deepen our understanding of compliance behaviors. Our qualitative methodology is based on a case study and data collection using two main tools: document analysis and semi-structured interviews. These interviews were conducted with twelve professionals. The collected data were then analyzed using NVIVO software. The results show that digitalization contributes to improving the efficiency of tax audits and has a dual influence on SMEs' behaviors: in terms of compliance with regulations on one hand, and by increasing the perceived tax pressure on the other. Recommendations have been made to strengthen collaboration between the AF and SMEs, notably by simplifying access to digital platforms through detailed guides and specific training. It is also suggested to apply deterrent sanctions, such as financial penalties, along with incentives like tax reductions.

Keywords :  Digitalization, tax audit, tax compliance, SMEs.

Classification JEL : H26

Paper type :  Empirical Research