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Evaluation of the satisfaction of users of e-services of the Moroccan tax administration during the Covid-19 pandemic

Essai d'évaluation de la satisfaction des usagers des e-services de l'administration fiscale marocaine pendant la pandémie de Covid-19

Otmane Akhannich (), Fatiha Benamar, Imad Ait Lhassan () and Oumayma Bedraoui
Additional contact information
Otmane Akhannich: UIT - Université Ibn Tofaïl
Fatiha Benamar: UIT - Université Ibn Tofaïl
Imad Ait Lhassan: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]
Oumayma Bedraoui: USMBA - Université Sidi Mohamed Ben Abdellah

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Abstract: Technology has been evolving for a long time, but the acceleration of progress has become very significant in recent years. Indeed, with the rise in the use of new technologies, organizations in general and public administrations in particular are required to adapt to these new trends, through the implementation of a digital strategy allowing the transformation of traditional and inefficient procedures, towards the digitization of tasks and the digitization of all administrative procedures, which reduces transport costs and the speed of execution of tasks. This article revolves around the concept of digital transformation and e-government during the Covid-19 pandemic. It represents a literature review as well as an empirical study on e-administration, which is considered today as a fundamental tool for the economic and social development of countries. To this end, to properly conduct our study, we distributed 107 questionnaires to a carefully selected sample, based on their relationship with the tax administration. In terms of the results obtained, it was found that the electronic services offered by the tax administration allow partial satisfaction of the users questioned. However, two main aspects still need to be improved, in particular the quality of the exchange of information and the processing of complaints by the tax administration.

Keywords: Digital transformation; Moroccan tax administration; E-services; Performance; User satisfaction; Transformation digitale; Administration fiscale marocaine; Services électroniques; Satisfaction des usagers (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-ara and nep-pay
Note: View the original document on HAL open archive server: https://hal.science/hal-03649237v1
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2022, 3 (2-2), pp.516-532. ⟨10.5281/zenodo.6390318⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03649237

DOI: 10.5281/zenodo.6390318

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