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Cutting-Edge Technologies and Taxation in Morocco: An Empirical Investigation

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  • Lahcen, Ousaid

    (Research Laboratory in Economics, Management, Finance and Organisational Strategy, Mohammedia Faculty of Legal, Economic and Social Sciences, Hassan II University, Casablanca, Morocco)

  • Hakima, Fasly

    (Research Laboratory in Economics, Management, Finance and Organisational Strategy, Mohammedia Faculty of Legal, Economic and Social Sciences, Hassan II University, Casablanca, Morocco)

Abstract

The study assesses the impact of cutting-edge technologies on tax revenue collection in Morocco over the period 2008-2021, based on reliable institutional data. Its aim is to measure the contribution of technological innovation to improving government tax revenues. By adopting an empirical approach based on an econometric Vector AutoRegressive model, the results highlight a positive and significant impact of the adoption of cutting- edge technologies on the growth of tax revenues. This confirms their role as a catalyst for economic growth and a source of financing for the national economy. These findings underline the importance of continued investment in human resources training, capacity building in tax data management, and the creation of strategic partnerships with experts in the field. By integrating these technologies gradually and strategically, the State could maximise their benefits to promote sustainable and inclusive economic development in Morocco.

Suggested Citation

  • Lahcen, Ousaid & Hakima, Fasly, 2025. "Cutting-Edge Technologies and Taxation in Morocco: An Empirical Investigation," International Journal of Economics and Financial Issues, Econjournals, vol. 15(4), pages 44-50, June.
    • Handle: RePEc:eco:journ1:v:15:y:2025:i:4:id:19084
    DOI: 10.32479/ijefi.19084
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