Economic Analysis of the Impact of Digital Transformation and Governance on Tax Revenues in Morocco

Abstract

The development of digital technologies is radically changing society, stimulating economic and social development while remodelling the world of work and the management of organisations. Public governance plays a central role in this context by facilitating technological integration and maximising the benefits of digital technologies and foreign investment. This study analyses the short- and long-term effects of information and communication technology (ICT) imports, gross domestic product (GDP) growth, unemployment, and productivity on government tax revenues in Morocco from 2000 to 2022 using the autoregressive distributed lag (ARDL) model. The results show that ICT imports have a significant positive impact on government revenues in the long term, most likely due to the role of digital technologies in improving tax collection and public sector efficiency. These results highlight the importance of promoting technological integration and effective governance to manage the short-term economic disruptions resulting from these investments.