Modernization of tax administrations: Digitalization, artificial intelligence and challenges of tax governance in Morocco

Abstract

Faced with the rise of electronic transactions and increasingly complex regulations, administrations, particularly tax administrations are turning to digitalization and artificial intelligence to modernize their processes and strengthen their ability to combat fraud. Morocco, like many other countries, has integrated these innovative technologies into its tax system. This transformation has improved the efficiency of tax return processing, optimized tax audits, and strengthened fraud detection.

This article explores the challenges of digitalization and artificial intelligence in tax administrations, as well as their impact on tax governance in the Moroccan context. It first examines the conceptual foundations, key algorithms, and historical developments. It then analyzes their role in the modernization of the Moroccan tax system, highlighting their influence on declaration management, anomaly detection, audits, and tax adjustments. Finally, it addresses the challenges related to tax regulation and taxpayer rights, assessing the economic, legal and social implications of this digital transformation.