دور التدقيق الجبائي في تعزيز رقابة المؤسسات الضريبة - دراسة حالة بالمديرية الولائية للضرائب بغرداية لسنة 2015

Abstract

This study aims to find out the role of fiscal audit in strengthening fiscal controls, This study has been applied to the Directorate state taxes GhardaiaAnd a survey respondents have been prepared and distributed a questionnaire on the staff of the Directorate state taxes Ghardaia and Two taxes inspector Bounoura and Metlili and Governors of the accounts, have been distributed (50) identifying and restored them to 42 identify The study relied on the descriptive and analytical methods and statistical tools to test hypotheses and to answer questions of the study ,Crow was Alpha coefficient Nbach to see how much validity and reliability of the questionnaire so that reached stability coefficient of 0.787. It is allowed to answer the main dilemma by reaching a fiscal audit that has a positive role in improving the quality of fiscal statementIn terms of the fiscal audit program effective and private and it is available from fiscal auditor and the process of scientific qualifications and accuracy of the fiscal audits managed to encourage taxpayers to tax statements to be true and accurate and this would increase tax revenue and enhance fiscal control