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The role of digitalization in tax governance in Morocco
[Le rôle de la digitalisation dans la gouvernance fiscale au Maroc]

Author

Listed:
  • Karimi Dounia

    (UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

  • Amedjar Assem

    (UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

Abstract

Cet article propose une analyse documentaire de la transformation digitale opérée par la Direction Générale des Impôts (DGI) et de ses effets sur la gouvernance fiscale au Maroc. À partir d'une lecture comparative des rapports d'activité publiés entre 2000 et 2023, il examine les mutations induites par la digitalisation en matière de recouvrement fiscal, de contrôle, de transparence et de relation avec les contribuables. Trois séquences temporelles ont été distinguées afin de rendre compte des évolutions progressives du système : une phase prédigitale marquée par des contraintes structurelles, une période de transition numérique, puis une phase de consolidation des dispositifs. L'analyse met en évidence une amélioration progressive de la performance et de la fiabilité de l'administration fiscale, soulignant ainsi le rôle structurant de la digitalisation dans la modernisation de la gouvernance fiscale au Maroc.

Suggested Citation

  • Karimi Dounia & Amedjar Assem, 2026. "The role of digitalization in tax governance in Morocco [Le rôle de la digitalisation dans la gouvernance fiscale au Maroc]," Post-Print hal-05452908, HAL.
    • Handle: RePEc:hal:journl:hal-05452908
    DOI: 10.5281/zenodo.18195516
    Note: View the original document on HAL open archive server: https://hal.science/hal-05452908v1
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