Digitization at the service of the performance of the tax administration in Morocco: case of tax revenue mobilization

Abstract

The purpose of this article is to present the contribution of the introduction of digitization in the organizational process of the tax administration in Morocco on the improvement of tax revenues; Considering that digitization is an effective method to increase the volume of additional tax revenue and collect taxes in a flexible way that ensures transparency and integrity between taxpayers while exploiting tax loopholes that are not identified and that escape the tax. Thus, the subject of the relationship digitization - mobilization of tax revenue has become the subject of the hour and an urgent necessity, and talking about it imposes a proposal on us with the following central issue: « How will digitization contribute to improving the tax revenues in Morocco? »Due to the issue raised by this article, we seek, first, to present the digitalization strategy led by the DGI and the changes introduced in its management methods, secondly, we will try to highlight the impact of digitization in increasing tax revenue based on data from the literature and on the basis of a documentary analysis and an exploratory study of reports from the tax administration in Morocco. The findings of this survey may show the dematerialization of tax services contributes to the broadening of the tax base, facilitating the fluidity of the collection of treasury debts.It offers the opportunity to converge the efforts of the TA towards the strengthening of risk-oriented tax control, to have a rich database making it possible to locate tax loopholes and to broaden the tax base, which will help to enhance the value of the tax what will contribute to development tax potential and to mobilize additional tax revenues. These results will serve as a benchmark to reflect on the better use of digitalization to detect tax avoidance practices in the era of the digital economy.

JEL Classification: E62, H26, K34

Paper type: Theoretical Research