IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03649249.html

The Impact of Digital Transformation on the Satisfaction of Tax Administration Users in Morocco during the Covid-19 Pandemic: An Empirical Study

Author

Listed:
  • Imad Ait Lhassan

    (UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

  • Oumayma Bedraoui

    (USMBA - Université Sidi Mohamed Ben Abdellah)

  • Otmane Akhannich

    (UIT - Université Ibn Tofaïl)

Abstract

Purpose: The objective of any change in public administrations is to improve their management system to provide a better service to the citizen user. This is how policy makers defend their political agendas. However, the effectiveness of the digital transformation of public services is not limited to the promulgation of laws but to their impact on the satisfaction of users of public administration and its perception by the public agent and the citizen. The objective of this article is to analyze the impact of digital transformation on the satisfaction of users of public administration, and more particularly of tax administration. Design / Method / Approach: This is an empirical study with a quantitative approach using a questionnaire administered to 107 taxpayers. We analyzed data through the structural equation method with SmartPls software to study the relationship between five sub-variables of digital transformation and user satisfaction. Originality / Value: The results show a significantly positive relationship between three sub-variables of digital transformation and user satisfaction: perceived ease of use, perceived usefulness, and website design. Research Limitations / Future Research: In addition, public administrations need to stay abreast of current trends in service digitalization. The success of the digitization of the administration is conditioned by the commitment and involvement of all stakeholders. This is with the view to providing quality services in real-time, thus meeting users' expectations.

Suggested Citation

  • Imad Ait Lhassan & Oumayma Bedraoui & Otmane Akhannich, 2022. "The Impact of Digital Transformation on the Satisfaction of Tax Administration Users in Morocco during the Covid-19 Pandemic: An Empirical Study," Post-Print hal-03649249, HAL.
    • Handle: RePEc:hal:journl:hal-03649249
    DOI: 10.15421/192205
    Note: View the original document on HAL open archive server: https://hal.science/hal-03649249v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03649249v1/document
    Download Restriction: no
    File URL: https://libkey.io/10.15421/192205?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Muslim Amin & Sajad Rezaei & Maryam Abolghasemi, 2014. "User satisfaction with mobile websites: the impact of perceived usefulness (PU), perceived ease of use (PEOU) and trust," Nankai Business Review International, Emerald Group Publishing Limited, vol. 5(3), pages 258-274, July.
    2. Adil Khalil Ibrahim & Abdelhay Benabdelhadi, 2021. "La transformation digitale de l'administration publique : Revue de littérature systématique The Digital Transformation of Public Administration: A Systematic literature review," Post-Print hal-03372151, HAL.
    3. Mouwen, Arnoud, 2015. "Drivers of customer satisfaction with public transport services," Transportation Research Part A: Policy and Practice, Elsevier, vol. 78(C), pages 1-20.
    4. Thomas P. Novak & Donna L. Hoffman & Yiu-Fai Yung, 2000. "Measuring the Customer Experience in Online Environments: A Structural Modeling Approach," Marketing Science, INFORMS, vol. 19(1), pages 22-42, May.
    5. Revels, Janeaya & Tojib, Dewi & Tsarenko, Yelena, 2010. "Understanding consumer intention to use mobile services," Australasian marketing journal, Elsevier, vol. 18(2), pages 74-80.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zhao Xicang & Muhammad Bilal & Wu Jiying & Jan Muhammad Sohu & Sadaf Akhtar & Muhammad Itzaz Ul Hassan, 2024. "Unraveling the Factors Influencing Digital Transformation and Technology Adoption in High-Tech Firms: The Moderating Role of Digital Literacy," SAGE Open, , vol. 14(4), pages 21582440241, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Arghashi, Vahideh & Yuksel, Cenk Arsun, 2022. "Interactivity, Inspiration, and Perceived Usefulness! How retailers’ AR-apps improve consumer engagement through flow," Journal of Retailing and Consumer Services, Elsevier, vol. 64(C).
    2. Maria Tsourela & Dafni-Maria Nerantzaki, 2020. "An Internet of Things (IoT) Acceptance Model. Assessing Consumer’s Behavior toward IoT Products and Applications," Future Internet, MDPI, vol. 12(11), pages 1-23, November.
    3. Athapol Ruangkanjanases & Asif Khan & Ornlatcha Sivarak & Untung Rahardja & Shih-Chih Chen, 2024. "Modeling the Consumers’ Flow Experience in E-commerce: The Integration of ECM and TAM with the Antecedents of Flow Experience," SAGE Open, , vol. 14(2), pages 21582440241, June.
    4. Deepak Chawla & Himanshu Joshi, 2023. "Role of Mediator in Examining the Influence of Antecedents of Mobile Wallet Adoption on Attitude and Intention," Global Business Review, International Management Institute, vol. 24(4), pages 609-625, August.
    5. Li Mo & Xiaosan Zhang & Yabin Lin & Zhenghui Yuan & Zengjun Peng, 2023. "Consumers’ Attitudes towards Online Advertising: A Model of Personalization, Informativeness, Privacy Concern and Flow Experience," Sustainability, MDPI, vol. 15(5), pages 1-12, February.
    6. Ding, David Xin & Hu, Paul Jen-Hwa & Sheng, Olivia R. Liu, 2011. "e-SELFQUAL: A scale for measuring online self-service quality," Journal of Business Research, Elsevier, vol. 64(5), pages 508-515, May.
    7. Sardar Mohammadi & Geoff Dickson, 2024. "Online Shopping for Sporting Goods: The Role of Flow, E-Satisfaction, and E-Loyalty," Global Business Review, International Management Institute, vol. 25(6), pages 1498-1509, December.
    8. Martins, José & Costa, Catarina & Oliveira, Tiago & Gonçalves, Ramiro & Branco, Frederico, 2019. "How smartphone advertising influences consumers' purchase intention," Journal of Business Research, Elsevier, vol. 94(C), pages 378-387.
    9. Christophe Bezes, 2011. "Types de risques perçus et réducteurs de risques dans le commerce électronique : le cas du site Fnac.com," Post-Print hal-02086726, HAL.
    10. Pennings, J.S.J. & van Kranenburg, H.L. & Hagedoorn, J., 2005. "Past, present and future of the telecommunications industry," Research Memorandum 016, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    11. Celal Teoman Metehan & Edin Güçlü Sözer & Mustafa Emre Civelek & Adnan Veysel Ertemel & Ibrahim Sani Mert, 2025. "Buyer Platform Experience (PLX) in Online Marketplaces: Scale Development, Validation, and the Salience of Variety, Competitive Pricing, Service Excellence, and Promotion," SAGE Open, , vol. 15(4), pages 21582440251, November.
    12. Hamid Mahmood Gelaidan & Abdullah Al-Swidi & Muhammad Haroon Hafeez, 2023. "Studying the Joint Effects of Perceived Service Quality, Perceived Benefits, and Environmental Concerns in Sustainable Travel Behavior: Extending the TPB," Sustainability, MDPI, vol. 15(14), pages 1-22, July.
    13. Lin Jia & Xiuwei Song & Dianne Hall, 2022. "Influence of Habits on Mobile Payment Acceptance: An Ecosystem Perspective," Information Systems Frontiers, Springer, vol. 24(1), pages 247-266, February.
    14. Sagan Mariusz & Sannegadu Rajesh & Pudaruth Sameerchand & Juwaheer Thanika Devi & Lamport John Matthew, 2024. "A qualitative study to explore the drivers, perceived benefits, and barriers of mobile marketing adoption – the case of Mauritius," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 60(4), pages 259-271.
    15. repec:dgr:rugsom:04f04 is not listed on IDEAS
    16. repec:bcp:journl:v:9:y:2025:i:12:p:896-909 is not listed on IDEAS
    17. Borhan, Muhamad Nazri & Ibrahim, Ahmad Nazrul Hakimi & Miskeen, Manssour A. Abdulasalm, 2019. "Extending the theory of planned behaviour to predict the intention to take the new high-speed rail for intercity travel in Libya: Assessment of the influence of novelty seeking, trust and external influence," Transportation Research Part A: Policy and Practice, Elsevier, vol. 130(C), pages 373-384.
    18. Ashraf Sharif & Saira Hanif Soroya & Shakil Ahmad & Khalid Mahmood, 2021. "Antecedents of Self-Disclosure on Social Networking Sites (SNSs): A Study of Facebook Users," Sustainability, MDPI, vol. 13(3), pages 1-21, January.
    19. Yang, Jun & Guo, Fang & Zhang, Min, 2017. "Optimal planning of swapping/charging station network with customer satisfaction," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 103(C), pages 174-197.
    20. de Oña, Juan & Estévez, Esperanza & de Oña, Rocío, 2021. "How does private vehicle users perceive the public transport service quality in large metropolitan areas? A European comparison," Transport Policy, Elsevier, vol. 112(C), pages 173-188.
    21. Gao, Yanan & Rasouli, Soora & Timmermans, Harry & Wang, Yuanqing, 2018. "Trip stage satisfaction of public transport users: A reference-based model incorporating trip attributes, perceived service quality, psychological disposition and difference tolerance," Transportation Research Part A: Policy and Practice, Elsevier, vol. 118(C), pages 759-775.
    22. Gwijeong Park & Fangxin Chen & Le Cheng, 2021. "A Study on the Millennials Usage Behavior of Social Network Services: Effects of Motivation, Density, and Centrality on Continuous Intention to Use," Sustainability, MDPI, vol. 13(5), pages 1-19, March.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03649249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.