1,720,955 research outputs found
Digitalisation du système d'information fiscal : Analyse de sa contribution à la performance de la Direction générale des impôts au Maroc
No full textTax administrations worldwide have become aware of the urgent need to consider the digitalization of their information systems as an essential challenge. In this context, the Moroccan General Directorate of Taxes (DGI) has embarked on a major digital transformation initiative to align itself with performance standards. The aim of this article is to analyze the contribution of the digitalization of the tax information system to the performance of the DGI. To this end, we provide a narrative review of the literature and a detailed documentary analysis covering the period from 2019 to 2023. First, the study presents a general overview of digitalization within the DGI, outlining its objectives and how it is implemented. Second, we focus on determining the extent to which this digitalization has contributed to the performance of the DGI, with a specific focus on fiscal revenue and expenditure levels.The research approach combines a literature review with an analysis of the situation in Morocco, based on the exploitation of official documents published by the DGI for the period from 2019 to 2023. The conclusions of the analysis show that the digitalization of the information system has led to significant improvements in the performance of the DGI, particularly in terms of fiscal revenue.
Classification JEL : H20, H26, H83, O33
Paper type : Theoretical ResearchLes administrations fiscales du monde entier ont pris conscience de l’urgence de considérer la digitalisation de leur système d’information comme un enjeu incontournable. Dans ce cadre, la Direction générale des impôts (DGI) du Maroc s’est engagée dans une entreprise de transformation numérique majeure pour s’aligner sur les standards de la performance. Cet article a pour objectif d’analyser la contribution de la digitalisation du système d’information fiscal à la performance de la DGI. En ce sens, nous proposons une revue narrative de la littérature et une analyse documentaire détaillée qui couvrent la période 2019-2023. Dans un premier temps, l’étude présente un aperçu général de la digitalisation au sein de la DGI, en relatant ses objectifs ainsi que la manière dont elle est mise en œuvre. Dans un second temps, nous nous sommes attachés à déterminer dans quelle mesure cette digitalisation contribue-t-elle à la performance de la DGI, en prenant pour pivot à notre recherche le niveau de recettes fiscales et de dépenses fiscales. La démarche de recherche repose sur l’utilisation d’une démarche mêlant revue de littérature et analyse de la situation dans le cas du Maroc, à partir de l’exploitation de documents officiels publiés par la DGI pour la période 2019-2023. Les conclusions de l’analyse montrent que la digitalisation du système d’information a permis de faire progresser la performance de la DGI dans des domaines variés, de façon plus spécifique au bénéfice des recettes fiscales.
JEL Classification : H20, H26, H83, O33
Type du papier : Recherche Théoriqu
Digitalisation du système d'information fiscal : Analyse de sa contribution à la performance de la DGI au Maroc
No full textInternational audienceTax administrations worldwide have become aware of the urgent need to consider the digitalization of theirinformation systems as an essential challenge. In this context, the Moroccan General Directorate of Taxes (DGI)has embarked on a major digital transformation initiative to align itself with performance standards. The aim ofthis article is to analyze the contribution of the digitalization of the tax information system to the performance ofthe DGI. To this end, we provide a narrative review of the literature and a detailed documentary analysis coveringthe period from 2019 to 2023. First, the study presents a general overview of digitalization within the DGI,outlining its objectives and how it is implemented. Second, we focus on determining the extent to which thisdigitalization has contributed to the performance of the DGI, with a specific focus on fiscal revenue andexpenditure levels.The research approach combines a literature review with an analysis of the situation in Morocco,based on the exploitation of official documents published by the DGI for the period from 2019 to 2023. Theconclusions of the analysis show that the digitalization of the information system has led to significantimprovements in the performance of the DGI, particularly in terms of fiscal revenue.Classification JEL : Paper type : Theoretical ResearchLes administrations fiscales du monde entier ont pris conscience de l’urgence de considérer la digitalisation deleur système d’information comme un enjeu incontournable. Dans ce cadre, la Direction générale des impôts (DGI)du Maroc s’est engagée dans une entreprise de transformation numérique majeure pour s’aligner sur les standardsde la performance. Cet article a pour objectif d’analyser la contribution de la digitalisation du systèmed’information fiscal à la performance de la DGI. En ce sens, nous proposons une revue narrative de la littératureet une analyse documentaire détaillée qui couvrent la période 2019-2023. Dans un premier temps, l’étude présenteun aperçu général de la digitalisation au sein de la DGI, en relatant ses objectifs ainsi que la manière dont elle estmise en œuvre. Dans un second temps, nous nous sommes attachés à déterminer dans quelle mesure cettedigitalisation contribue-t-elle à la performance de la DGI, en prenant pour pivot à notre recherche le niveau derecettes fiscales et de dépenses fiscales. La démarche de recherche repose sur l’utilisation d’une démarche mêlantrevue de littérature et analyse de la situation dans le cas du Maroc, à partir de l’exploitation de documents officielspubliés par la DGI pour la période 2019-2023. Les conclusions de l’analyse montrent que la digitalisation dusystème d’information a permis de faire progresser la performance de la DGI dans des domaines variés, de façonplus spécifique au bénéfice des recettes fiscales.Type du papier : Recherche Théoriqu
Digitalisation du système d'information fiscal : Analyse de sa contribution à la performance de la Direction générale des impôts au Maroc
No full textTax administrations worldwide have become aware of the urgent need to consider the digitalization of their information systems as an essential challenge. In this context, the Moroccan General Directorate of Taxes (DGI) has embarked on a major digital transformation initiative to align itself with performance standards. The aim of this article is to analyze the contribution of the digitalization of the tax information system to the performance of the DGI. To this end, we provide a narrative review of the literature and a detailed documentary analysis covering the period from 2019 to 2023. First, the study presents a general overview of digitalization within the DGI, outlining its objectives and how it is implemented. Second, we focus on determining the extent to which this digitalization has contributed to the performance of the DGI, with a specific focus on fiscal revenue and expenditure levels.The research approach combines a literature review with an analysis of the situation in Morocco, based on the exploitation of official documents published by the DGI for the period from 2019 to 2023. The conclusions of the analysis show that the digitalization of the information system has led to significant improvements in the performance of the DGI, particularly in terms of fiscal revenue.
Classification JEL : H20, H26, H83, O33
Paper type : Theoretical ResearchLes administrations fiscales du monde entier ont pris conscience de l’urgence de considérer la digitalisation de leur système d’information comme un enjeu incontournable. Dans ce cadre, la Direction générale des impôts (DGI) du Maroc s’est engagée dans une entreprise de transformation numérique majeure pour s’aligner sur les standards de la performance. Cet article a pour objectif d’analyser la contribution de la digitalisation du système d’information fiscal à la performance de la DGI. En ce sens, nous proposons une revue narrative de la littérature et une analyse documentaire détaillée qui couvrent la période 2019-2023. Dans un premier temps, l’étude présente un aperçu général de la digitalisation au sein de la DGI, en relatant ses objectifs ainsi que la manière dont elle est mise en œuvre. Dans un second temps, nous nous sommes attachés à déterminer dans quelle mesure cette digitalisation contribue-t-elle à la performance de la DGI, en prenant pour pivot à notre recherche le niveau de recettes fiscales et de dépenses fiscales. La démarche de recherche repose sur l’utilisation d’une démarche mêlant revue de littérature et analyse de la situation dans le cas du Maroc, à partir de l’exploitation de documents officiels publiés par la DGI pour la période 2019-2023. Les conclusions de l’analyse montrent que la digitalisation du système d’information a permis de faire progresser la performance de la DGI dans des domaines variés, de façon plus spécifique au bénéfice des recettes fiscales.
JEL Classification : H20, H26, H83, O33
Type du papier : Recherche Théoriqu
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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