الرقابة الجبائية و دورىا في تحسين جودة المعلومات المحسبية " دراسة ميدانية لمديرية الضرائب لولاية غرداية

Abstract

Through our study of the issue of tax control and its role in improving the quality of accounting information in detecting and combating fraud and tax evasion that affects the public treasury, using mechanisms the most important of which are accounting investigation and corrective investigation. The tax control determines the most important mechanisms through which those subject to tax are subject to accepting declarations and data, and after that the procedures applied by the tax authority are implemented to enhance the information declared regarding the correctness of their data or attempt to carry out the process of tax fraud and evasion, and in the event of any of the above, the competent authority shall prepare A detailed list of these unauthorized operations, sent a notice of investigation, and a response to them on legal dates