Financial digitalization and tax revenue Mobilization in Morocco: An Analysis of Cointegration and Short- and Long-Term Dynamic[La digitalisation financière et la mobilisation des recettes fiscales au Maroc : Une analyse des cointégrations et de la dynamique à court et long terme]

This article empirically examines the relationship between the digitalization of financial practices and tax revenues in Morocco. Financial inclusion is analyzed through its operational dimension, with a focus on the digitalization of banking services, particularly digital payments. This focus is justified by the growing role of these instruments in ensuring the traceability of economic transactions, which facilitates a more accurate identification of tax bases. The Moroccan context provides a relevant framework for assessing how financial technology reforms directly affect state revenue collection mechanisms. Methodologically, using quarterly data from 2011 (Q1) to 2024-Q4), the analysis employs the robust Autoregressive Distributed Lag (ARDL) model, carefully selected for its capacity to simultaneously examine long-run cointegration relationships and short-run adjustment mechanisms among the studied variables. In terms of findings, the retained model reveals a long-run cointegration relationship between the digitalization of financial practices, real GDP, and tax revenues, confirming that the expansion of digital payments contributes positively to public resource mobilization. The error correction mechanism indicates a rapid adjustment process with 70.66% of short-term deviations are absorbed each quarter. This adjustment speed suggest that the financial digitalization constitutes a structural driver of fiscal performance, extending beyond its role in social inclusion, emerging as a structural lever for sustained budgetary performance. This study contributes to the empirical literature and provides policymakers with actionable insights to design coordinated fiscal implications of financial technology. Such recommendations emphasize the need for institutional coordination to maximize fiscal gains from technological adoption and enhance overall tax system efficiency