Taxation and dematerialization of procedures

The process of modernizing the country contributes to its growth and development. At the same time, the modernization of the Moroccan tax system will lead to a more efficient and transparent system. And in order to enable it to function effectively, efficiently and fairly, a crucial mechanism is the renovation of the tax administration through the introduction of ICT. This administration is called to give the concept of public service all its fullness, and to achieve the legitimate needs of taxpayers, the dematerialization of tax procedures would be a great contribution. The topic is therefore of particular interest as it deals with an aspect of the modernization of tax administration through digitization, which is an unavoidable strategic choice. On the other hand, this thesis aims to provide a well-tried overview of the emergence and genesis of dematerialization as a flagship contribution of technology in the field of taxation and administration, an overview that will identify the evolution, issues, impacts and challenges.