The impact of digital transformation on the performance of the Moroccan Tax Administration

In a context where digitalization is crutial to administrative efficiency, this study examines the impact of digital transformation on the performance of the Moroccan Tax Administration. It focuses on improving tax revenue collection and taxpayer compliance. To this end, a quantitative approach was used to assess the impact of digitalization initiatives implemented by the General Tax Administration (DGI). The researchers gathered statistical data on SIMPL platform memberships and tax revenue trends before and after the implementation of digital tools. The results show a significant increase in the tax base, with the number of SIMPL platform members increasing from 3,543 in 2013 to more than 2 million by 2023. Furthermore, digitalization has helped reduce reporting errors and improve tax control efficiency, resulting in total tax revenues of more than 190 billion dirhams in 2023, despite the challenges posed by the Covid-19 pandemic. This study's findings highlight the importance of digitalization in strengthening tax administrations' revenue collection capacity while improving transparency and compliance. However, limitations remain, such as the need for ongoing training for employees and increased taxpayer awareness of new technologies. In summary, this study stands out for its in-depth analysis of the concrete effects of digitalization on Moroccan tax administration performance, providing a unique perspective and recommendations for other tax administrations looking to modernize their processes.