The Impact of Digitalization on Tax Debt Recovery: An Empirical Study of the Moroccan General Directorate of Taxes

Abstract

Digital transformation is reshaping tax filing, payment, audit and debt-recovery processes, but the diffusion of digital tools does not by itself guarantee performance gains. In Morocco and the wider Maghreb, empirical research connecting system characteristics, employees’ technology acceptance and debt-recovery performance remains limited. This study examines the association between digitalization and perceived tax debt-recovery performance within the Moroccan General Directorate of Taxes. It investigates the mediating roles of perceived usefulness, perceived ease of use and effective appropriation, together with the moderating effects of staff training and system interoperability. A sequential exploratory mixed-methods design was adopted. Ten semi-structured interviews with employees involved in audit, registration, enforced collection, information systems, taxpayer support and digital-process coordination informed construct specification and questionnaire development. The quantitative phase comprised 287 valid responses analysed using partial least squares structural equation modelling. The findings show a positive association between digitalization and perceived recovery performance (β = 0.52, p < 0.001). The indirect effect transmitted through acceptance and appropriation accounts for 65.4% of the total effect. Training strengthens this relationship (β = 0.15, p = 0.013), whereas the interaction with interoperability is not statistically significant at the 5% level (β = 0.12, p = 0.087). The interviews indicate that improved traceability remains contingent on the quality of data entered by external partners, staff capabilities and the coordination of information flows. Administrative indicators for 2010-2024 are reported separately as contextual evidence rather than as outputs of the estimated model. The study therefore offers a socio-technical account of digitalized tax debt recovery and distinguishes survey-supported relationships from broader strategic directions requiring further evaluation.

JEL Classification: H20, H83, O33, C83

Paper type: Empirical research