Digital Transformation Dynamics, Human Capital Development, and the Tax Burden in Morocco: An Empirical Analysis.

Abstract

This study analyses the relationships between digital transformation, human capital development and the tax burden in Morocco. The analysis is carried out using the Autoregressive Distributed Lag (ARDL) model to examine short- and long-term dynamics over the period 1995–2024, whilst taking into account trade openness and inflation. The results show that, in the short term, digital transformation is associated with a significant reduction in the tax burden, whilst the relationship with human capital development manifests itself with a time lag. In the long term, digital transformation and human capital development do not show a statistically significant relationship with the tax burden. Among the control variables, inflation exhibits a negative and significant relationship in both the short and long term.