The Digitalization of Tax Procedures in Morocco: A Lever for Tax Optimization and Modernization of Control

Abstract

This article analyzes the impact of the digitalization of tax procedures in Morocco, as framed by the General Tax Code and finance laws. It demonstrates that this digital transformation operates as a dual-dimension strategic lever, reshaping the traditional balance between tax control and taxpayer guarantees.

The study, based on doctrinal research and a normative analysis of legislative texts, reveals that digitalization profoundly modernizes control. For the administration, it enables algorithmic targeting, automated data cross-referencing, and accelerated procedures (e.g., spot checks), thereby enhancing the efficiency and precision of audits.

Simultaneously, and this is the key contribution highlighted, it transforms into an instrument for legal tax optimization and security for the taxpayer. By structuring processes, it paves the way for new mechanisms such as the "right to error" and digital voluntary regularization, allowing for corrections without penalty. Furthermore, the requirement for compliant electronic accounting strengthens the probative value of documents and offers increased legal security during an audit.

Thus, digitalization moves beyond the sterile opposition between the Treasury's interest and the defense of rights. It contributes to building a more transparent, efficient, and balanced fiscal ecosystem, where the modernization of procedures encourages both voluntary compliance and optimized control.

JEL code : H26, H25, K34, O33

Paper type : Theoretical Research or Empirical Research