WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 23, 2026
Digital Taxation and the Informal Economy In Morocco: Toward Smart Fiscal Governance
Authors: , ,
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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.
Keywords:
Digital taxation, Informal economy, Tax compliance, Smart governance, Morocco, Fiscal reform, Institutional trust, Digital transformation
Pages: 642-650
DOI: 10.37394/23207.2026.23.50