The role of digitalization in improving tax auditing: the case of the regional tax directorate of Oujda

Abstract

The digital transformation of the Moroccan tax administration represents a major strategic lever for improving the efficiency, transparency, and performance of tax auditing in a context of economic globalization and digital revolution. This research provides an in-depth examination of the role of digitalization in enhancing tax auditing within the Regional Tax Directorate of Oujda (RTDO), analyzing how this technological transformation reshapes professional practices, working methods, and the perceived effectiveness of tax control. Adopting a qualitative interpretivist approach, the study is based on semi-structured interviews conducted with ten tax auditors, analyzed using the mirror effect method developed by Savall and Zardet (1987). The theoretical framework draws on three complementary theories: agency theory (Jensen & Meckling, 1976), institutional theory (DiMaggio & Powell, 1983), and information systems theory, particularly the Technology Acceptance Model (Davis, 1989). The findings reveal that the digital tools deployed within the RTDO significantly enhance auditing capacity, optimize tax risk targeting, and strengthen overall administrative efficiency. The automation of anomaly detection, scoring-based programming, and the dematerialization of audit procedures mark an epistemological shift in tax auditing methods. The study concludes that digitalization profoundly transforms the role of the tax auditor, evolving from a traditional execution-oriented role toward that of an analyst and decision-maker. This systemic transformation simultaneously affects organizational structures, operational processes, and required competencies, fitting within a hybrid model in which human expertise remains essential to contextualize and validate the quantitative analyses produced by automated systems.