The Role of Electronic Tax Transactions in Facilitating Tax Performance in Morocco

Abstract

Tax resources are considered one of the most important resources of the public treasury of many countries. The countries give it special importance in order to impose and collect these taxes and to preserve and develop the resources of the public treasury. This research aimed to study the extent that electronic transformation contributes in facilitating the completion of tax transactions and facilitating tax performance. Although electronic transactions of tax administration are considered new, we have concluded that digital transformation in Morocco has emerged greatly in recent years especially with the global health crisis. Electronic transactions for tax administration have been demonstrated through several services such as registration, declaration, submitting returns, answering questions, inquiries, tax collection, and submitting complaints and grievances to administrative dispute committees and processing them automatically, We proposed several recommendations, including the necessity of developing a comprehensive legal framework for electronic management to protect the rights of taxpayer and the financial rights of the treasury from any violations in light of the rapid developments in the electronic field.