The Impact of Digital Transformation on the Satisfaction of Tax Administration Users in Morocco during the Covid-19 Pandemic: An Empirical Study

Purpose: The objective of any change in public administrations is to improve their management system to provide a better service to the citizen user. This is how policy makers defend their political agendas. However, the effectiveness of the digital transformation of public services is not limited to the promulgation of laws but to their impact on the satisfaction of users of public administration and its perception by the public agent and the citizen. The objective of this article is to analyze the impact of digital transformation on the satisfaction of users of public administration, and more particularly of tax administration. Design / Method / Approach: This is an empirical study with a quantitative approach using a questionnaire administered to 107 taxpayers. We analyzed data through the structural equation method with SmartPls software to study the relationship between five sub-variables of digital transformation and user satisfaction. Originality / Value: The results show a significantly positive relationship between three sub-variables of digital transformation and user satisfaction: perceived ease of use, perceived usefulness, and website design. Research Limitations / Future Research: In addition, public administrations need to stay abreast of current trends in service digitalization. The success of the digitization of the administration is conditioned by the commitment and involvement of all stakeholders. This is with the view to providing quality services in real-time, thus meeting users' expectations. Paper type: Empirical