مجلة اقتصاد المال و الأعمال
Volume 9, Numéro 3, Pages 101-114
2025-09-30

Tax Digitalization And Tax Evasion In Mena Countries : Ict And Human Capital As Moderators



Authors : Rimouche Kaoutar . Ahmia Fateh .

Abstract

This study investigates the impact of tax system digitalization on tax evasion, as well as the moderating roles of Information and Communication Technology (ICT) infrastructure and human capital. The analysis focuses on MENA countries using secondary data and employs regression analysis. The findings reveal that digitalization alone does not significantly reduce tax evasion. However, its effectiveness increases when supported by strong ICT infrastructure or a well-developed human capital base. Notably, the interaction between digitalization and ICT shows a statistically significant negative effect on tax evasion when using the Dynamic General Equilibrium (DGE) model. In contrast, the results from the Multiple Indicators Multiple Causes (MIMIC) model are weaker, showing only marginal significance.

Keywords

tax evasion ; tax systen digitalizatin ; information and comunication technology ; human capital ; MENA countries

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