Digital Taxation and the Informal Economy In Morocco: Toward Smart Fiscal Governance

Paper Details

Authors: Jmahri M.; Ouberni S.; El Filali I.

DOI: 10.37394/23207.2026.23.50

Journal: WSEAS Transactions on Business and Economics

Year: 2026

Publisher: World Scientific and Engineering Academy and Society

Document Type: Article

Open Access: All Open Access; Gold Open Access

Cited by: 0

Abstract

This study examines the impact of digital taxation and smart fiscal technologies on Morocco's tax system. Despite numerous reforms, informality remains a significant barrier to revenue generation. Utilizing a structured questionnaire completed by micro-entrepreneurs and tax professionals, this study investigates how digital tools, institutional trust, and perceptions of fairness influence compliance intentions. Our findings indicate that digital platforms enhance usability and transparency; however, these benefits are partially contingent on trust in fiscal institutions and levels of digital literacy. Ultimately, we advocate for a comprehensive reform strategy that combines digital innovation with trust-building and inclusive governance to ensure sustainable tax compliance. © 2026, World Scientific and Engineering Academy and Society. All rights reserved.

Keywords

Digital taxation; Digital transformation; Fiscal reform; Informal economy; Institutional trust; Morocco; Smart governance; Tax compliance

Read Paper Back to Search