Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

Impact of dematerialization on the governance of Customs and Excise Administration in Morocco

The purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researchThe purpose of this research work is to present the contribution brought on by the introduction of dematerialization on the improvements to the governance of the Moroccan tax system and on the improvement of the quality of services provided to users. Let us draw inspiration from the digital experience of the Customs and Excise Administration (CEA). Reflections on Morocco's economic development strategy have been the subject of numerous programs aimed at the development of digitalization; these programs contribute to the creation of a dynamic in all sectors, in particular, the upgrading of public administration so that it is at the service of users by providing them with quality services at appropriate timelines. Many organizations, including government agencies, are beginning to digitize their document holdings, making dematerialization a reality. Moreover, we see a wide range of dematerialization projects motivated by various goals and technical options. Dematerialization can fundamentally influence the flow of administrative documents (such as contracts) between different partners. The fact remains that, if properly managed, dematerialization can facilitate information sharing and thus authorize specific synergies (for example, by increasing maintainability) within an organization. Today, the completion of several dematerialization projects for its procedures has allowed it to re-energize trade facilitation. Customs clearance in Morocco has now reached a completely new level, with easy access to and use of data, security of transactions, transparency, traceability, speed, reduced costs of archiving, and streamlined control. The dematerialization of the fiscal perimeter has been accompanied by a reduction in administrative formalities, two measures that, when combined, will allow operators to lower the cost of customs processing. The Moroccan tax administration in turn has taken up the challenge of digital transformation by complying with the requirements of new public management by introducing dematerialization, in order to give more intensity to its governance. The main objective of this empirical research article is to explain and understand the reality and test the hypotheses from existing theories, our research methodology adopted is mixed, a descriptive exploratory methodology based on the technique of documentary analysis of reports and studies of the CEA and semi-structured interviews with CEA managers   Keywords: Dematerialization, Public Administration, Governance, Digital, Fiscal governance. JEL Classification: H10, H50, H83. Paper type: Empirical researc

Critical Success Factors to Implement Enterprise Resource Planning in Morocco Large Companies’ Case Study

To increase their performances, many companies have chosen to adopt ERP solutions in their information system including Moroccan companies. This paper attempts to identify important Critical Success Factors (CSF) impacting Enterprise Resource Planning (ERP) implementation in Moroccan context. The results presented are based on a case study (action research) in several large Moroccan companies: the business core related to those companies is different: industry, telecommunications, public administration, real estate, etc. This study concerns several kinds of projects: new implementation of an ERP, major extensions of an existing ERP or upgrade to a global new release. The factors dressed are spread over different phases of the implementation life cycle and discuss several aspects: scope, sponsoring, standard versus customizations, resistance to change / resisting forces, cultural aspects, operations and values system

Impact of the Four Quality "Training, Service, Information System and Information" on the Use of Information System in an Information-Intensive Sector

Today, information is crucial and the flow of information is becoming more and more numerous, so their management is delicate, hence the need to use an information system that supports all production systems, and the majority of competitive advantages is achieved through the intelligent use of these information systems.It is in this context of disrupted information that the use of information systems is necessary in organizations, as they have greatly influenced the ways of work and management. For this purpose, they allow easy access to relevant information in quantity and in real time, the rapidity of analyzing this information and the possibilities for dissemination and exchange between the partners, without forgetting the possibilities for storage and archiving in a more secure way than human intervention could.The study examines the impact of quality of training, service quality, information system quality and information quality on the use of an information system. A quantitative study is conducted to test these effects, the findings of this research are mainly comprised by three facts: (1) the use of information systems is obligatory in the context of intensive information. (2) Voluntary or mandatory use status must be specified in the analysis, (3) there is no specific antecedent to the act of use of IS in the retail secto

Determinants of the continuous use of E-GOV information systems and services in Morocco : Proposing an integrative model

The digital transformation of public administration is a strategic project that has been initiated by Morocco several years ago. It is a very ambitious project that is of great importance for the development and growth of the country. Yet, its success depends highly on the involvement and participation of citizens. However, in Morocco, there is a lack of comprehensive information regarding the adoption and usage of these solutions, as well as the e-gov satisfaction levels among citizens. This research aligns with theories of information system usage behavior in a post-adoption context and focuses on the user's perspective, emphasizing the importance of studying the peculiarities of their usage behavior in order to promote the success of the systems and solutions offered to them. After addressing the situation of e-gov services in Morocco and presenting the theoretical basis of the research, this article proposes, in its third part, an integrative model composed of a fusion between several theories with the objective to study the continuous use behavior of e-gov services and systems in Morocco. This model includes motivation and satisfaction constructs to explain usage continuance. The proposed model will be the starting point of an empirical study whose goal is to explore all the assumed relationships in the model and to analyze them

A Multi-Dimensional Model of Enterprise Resource Planning Systems Critical Success Factors: Design and Evaluation

Department of Management EngineeringThis thesis studies Critical Success Factors (CSFs) of ERP (Enterprise Resource Planning) systems through an extensive literature review, and analyzes the found literature in terms of dimensionality of each paper (firm size, firm type, industry, deployment, etc.) to provide a model of corresponding CSFs for firms based upon their individual characteristics and creating a tool for practitioners and researchers alike. There is no published literature available which followed a similar approach in identification of the critical issues affecting ERP by dimensionality and there lies the originality of this study. For evaluation of this model, the researcher used two methods. First, evaluation against existing literature addressing a single particular dimension. Second, evaluation with a panel of experts in ERP implementation.clos