SIMPL-CPU platform success and the moderating effect of national culture: a literature review and proposal for a new model

Abstract

This article develops a conceptual framework for assessing the success of the Moroccan tax portal, Simpl-CPU. The proposed model integrates technological, individual, and cultural factors to explain the level of success of a tax e-service in a mandatory-use context. Success is conceptualized along three key dimensions: operational efficiency, service effectiveness, and the democratic value generated.

This study addresses a gap identified in the literature, namely the lack of an integrated conceptual model that combines information systems success determinants, beliefs derived from the Technology Acceptance Model (TAM), and Hofstede’s cultural dimensions to examine the success of electronic tax portals in a context of actual use. The conceptual model was developed through a structured literature review conducted in accordance with the PRISMA 2020 guidelines (Page et al., 2021). The literature search was conducted across major scientific databases using targeted keywords. A total of 77 articles were selected and analyzed. NVivo was used specifically to code and synthesize references addressing cultural dimensions and to identify their role in the relationships between constructs.

The proposed model comprises nine hypotheses, combining direct relationships between the main success determinants and moderating relationships attributed to national cultural dimensions.

Classification JEL: H29

Paper type: Theoretical Research