LEGAL AND TECHNICAL PROBLEMS OF DIGITISING THE MOROCCAN TAX SYSTEM

Most of the economic, social and environmental reforms envisaged by countries attach crucial importance to the information revolution, which has become the major challenge of our time. Most nations are embracing it wholeheartedly, including Morocco, which has introduced a new tax reform plan with the enactment of Framework Law 19.69. This plan focuses on digitising and strengthening administrative services by relying on electronic media, which have become a pressing necessity in all Moroccan administrations. Electronic filing and electronic enforcement of all taxes are the main objective of the tax services. The 2020 pandemic has played a fundamental role in accelerating the adoption of digitisation, offering an alternative to physical interactions in various locations such as administrative departments, public institutions, markets, and others. However, this development has raised a number of tax and legal issues, particularly in terms of the technology used for electronic tax filing and payment. These changes have also had an impact on the worlds tax systems, some of which are unable to keep pace with these advances. In addition, the emergence of e-commerce has added further complexity, particularly in terms of taxation and the challenges faced with social influencers generating significant revenues. Thus, the increasing adoption of electronic means in the tax field has raised legal and technical issues related to electronic tax filing and enforcement, just as e-commerce has become a major pillar of the global economic fabric, creating its own legal and technical challenges.