دور تحقيق المحاسبي الجبائي في تصحيح الأسس الضريبية -دراسة حالة ميدانية لمديرية الضرائب لولاية غرداية خلال السنوات 2014/2017

Abstract

In this study, we seek to define the importance of the role of accounting and tax investigation in the correction of the taxable bases through which the revenues of the public treasury are increased and on the other hand to detect and deter tax fraud and subject all taxpayers to the necessary legal procedures. Where the study was done by shedding light on some concepts of the accounting and tax investigation and tax bases and then highlight the role of this investigation in the correction of tax bases by studying the cases of some files subject to tax and carry out the process of investigation and control within the legal limits and then to extract the validity of statements or not correct What to correct