Tax audit in the era of the digitalization of tax administration: Case of Tax Administration of Marrakech

Abstract

Tax audit in the era of the dematerialization of tax administration is a scientific work that seeks to analyze the link between two variables, and explains the effect of one on the other.

The effect of dematerialization on tax audits has been the subject of this qualitative research based on the analysis of the content of interviews administered to tax controllers from the tax administration in the regional of Marrakech. Thus, 12 semi-structured interviews of 45 minutes were carried out, and subsequently analyzed using the content analysis method (horizontal analysis and vertical analysis).

The main results that have been obtained have shown the existence of a positive effect of dematerialization on the effectiveness of tax audits in the tax administration, whether in terms of the number of cases checked or revenue collected. However, it has been observed that this effect is not directly linked to the rise of digital technology within the tax administration, and that there are other factors that have allowed the appearance and development of this positive effect. Reference is made in particular to organizational factors and the legal measures implemented by the tax administration to bring this digital transformation to effectiveness.

JEL Classification: M10

Paper type: Empirical research.