Qualité du système d’information de l’administration fiscale, e-administration fiscale et stabilité de la dette publique au Maroc

In Morocco, the period from 2003 to 2020 has been marked by an inability of fiscal policy to permanently cover debt services with a primary surplus. However, there was a potential for this to be achieved in 2007 and 2008 and 2010, and a trend towards its achievement from 2015 to date. What is the relationship between the quality of the tax administration's information system and the stability of public debt in Morocco? In order to shed theoretical light on our main question, we have opted for scientific realism as an epistemological position, and the hypothetico-deductive approach as a research approach. To study our research hypotheses, we constructed a time series data sample from 2013 to 2020. In order to succeed in the empirical analysis of our conceptual research model, and with the existence of endogenous variables in the modeling of structural equations, we are obliged to pass by an empirical analysis of the data by using simultaneous equations. The results of the study show that the stability of public debt in Morocco is a stability related to the E-tax administration and the development of the quality of the information system of the tax administration.