Dematerialization and Tax Control: Theoretical Analysis

Dématérialisation et contrôle fiscal: Analyse théorique

Chaimae Chaabi () and Yassine Mohamed El Haddad
Additional contact information
Chaimae Chaabi: Doctorante

Post-Print from HAL

Abstract: In recent years, the Moroccan tax administration has taken significant steps to accelerate digitalization, a topic that has become central across all sectors and organizations. The DGI (General Directorate of Taxes) has embarked on a transformation process that requires in-depth investigations. The aim of this article is to theoretically analyze the impact of digitalization on the tax controls carried out by the tax administration. We have chosen a narrative literature review to provide a comprehensive analysis of the existing research. The research question guiding this study is as follows: how and to what extent does digitalization contribute to the effectiveness of tax controls carried out by the tax administration? This review highlights approaches concerning efficiency, tax fraud, and the management of tax resources. The results show that digitalization has had a significant impact on tax management by improving the efficiency of tax controls, expanding the tax base, and strengthening the fight against tax fraud and evasion, particularly through the automation of declarations and payments. The main theoretical conclusions reveal that digitalization facilitates the optimization of tax processes through the digitalization of declarations and payments, and improves the transparency of interactions between the taxpayer and the administration. However, theoretical divergences exist, particularly regarding the scope of the impact of these technologies on small businesses and taxpayers less familiar with digital technologies, thus representing a significant theoretical gap.

Keywords: Dematerialization; tax administration; tax audit; tax revenue.; Dématérialisation; administration fiscale; contrôle fiscal; recettes fiscales. (search for similar items in EconPapers)
Date: 2025-02-15
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pbe
Note: View the original document on HAL open archive server: https://hal.science/hal-05021348v1
References: Add references at CitEc
Citations:

Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, 6, ⟨10.5281/zenodo.14880277⟩

Downloads: (external link)
https://hal.science/hal-05021348v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05021348

DOI: 10.5281/zenodo.14880277

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().