Digital Transformation as a Lever for Entrepreneurship During the Crisis in Morocco: Perspectives on Taxation

Abstract

In this article we examine the crucial role of digitization in enhancing entrepreneurship in Morocco, and highlight the opportunities, challenges and fiscal implications in a context of economic crisis. This research is theoretical in nature, drawing on an extensive literature review and conceptual analysis. Through the study of theoretical frameworks such as the Technology Acceptance Model (TAM) and incentive tax theory, the article examines how digital platforms have enabled entrepreneurs to diversify their business models and improve their resilience, particularly during the COVID-19 pandemic.

The results show that Moroccan tax policies, while favorable to digitalization, require more targeted reforms to maximize their impact. Indeed, initiatives such as the auto-entrepreneur status and tax credits for technological investments are highlighted, but their scope is often limited by administrative challenges and regional disparities. The article also highlights the importance of developing digital infrastructure and technical skills to support this transition.

A comparative analysis with leading countries in digital entrepreneurship reveals significant structural gaps, but offers avenues for adapted public policies.

Finally, the article highlights the risks associated with digital transformation, such as global competition and cyber-security, while advocating collaboration between stakeholders (government, private sector and academia) to create a sustainable entrepreneurial ecosystem. This work contributes to understanding the dynamics between digitization, taxation and entrepreneurship, while offering strategic recommendations for consolidating Morocco's competitiveness in the global digital economy.

Keywords: Digital Transformation, Entrepreneurship, Economic Crisis, Morocco, Taxation, Business Digitalization, Resilience, Entrepreneurial Ecosystem

 JEL Classification : O33, O38, L26

Paper type : Article théorique