Innovation, Communication, and Fiscal Governance in Public Administration in the Digital Era: A Systematic Literature Review

Abstract

In a context where digital transformation is profoundly reshaping modes of public action, digitalization has emerged as a central lever for the modernization of tax administrations. Based on a systematic review of the academic and institutional literature encompassing 36 articles analyzed in fine, this study examines how digital technologies are transforming public sector innovation, tax governance, and institutional communication. The reviewed works in different data base as Scopus or Web of sciences indicate that digitalization extends beyond the mere dematerialization of services, introducing new management mechanisms grounded in process automation, optimized access to information, and strengthened administrative transparency. The review also highlights that digitalization enhances public communication by facilitating interaction with taxpayers, accelerating processing times, and improving the quality of administrative relationships. Nevertheless, several limitations persist, including insufficient digital skills, uneven data quality, dependence on technological infrastructures, and the absence of harmonized regulatory frameworks. These constraints raise major challenges related to governance and accountability. The study concludes that digitalization represents a decisive lever for tax system modernization, particularly in the Moroccan context, provided that its implementation is responsible, transparent, and sustainable.

Classification JEL : H83, O33, D73.

Paper type : Theoretical Research.