Purpose

This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.

Design/methodology/approach

A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.

Findings

The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.

Practical implications

The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.

Originality/value

This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.

中文翻译：

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探索数字时代纳税人与税务机关之间的关系：新兴经济体税务合规行为的证据

 目的

本研究旨在了解数字时代税务机关和纳税人之间关系的决定因素，以及这种关系如何影响税务合规行为，特别是在摩洛哥等新兴国家的背景下。

设计/方法论/途径

采用定性方法，包括采访税务检查员和审计师、注册会计师专家和税务顾问。使用 IRAMUTEQ 软件进行数据分析。

 发现

研究强调，税务机关和纳税人之间的关系质量和相互信任水平对于确定数字时代的税务合规性至关重要。影响这种关系的核心因素包括有效的沟通、税务程序的简化、税法的明确性和税务服务的数字化。此外，该研究强调，这些动态和决定因素显着影响摩洛哥纳税人的纳税合规行为，揭示了关系方面和合规态度之间的错综复杂的联系。

 实际影响

研究结果表明，通过改善沟通、简化和数字化来培养相互信任的关系，可以提高纳税人的合规性。这对于政策制定者和税务机关制定改善新兴国家税收制度的战略非常有价值。

 原创性/价值

这项研究为有关数字时代税务机关与纳税人之间关系的稀疏文献做出了贡献，为后 COVID-19 危机背景下影响税务合规的因素提供了新的见解。其实用建议为制定旨在改善这种关系的战略奠定了基础，从而改善了新兴国家纳税人的合规行为。