Résumé:
This memorandum aims to highlight to what extent tax control contributes to the activation of tax
collection. This study concluded that the Algerian tax system is a declarative system and on this basis, the
tax control of tax declarations for taxpayers is an important means which plays an effective role in the
collection of taxes and the collection of large amounts for the Plublic treasure. By applying its various
mechanisms and forms using the structures and means of the tax administration When the importance
and role of tax control mechanisms are evident in their discovery of errors and irregularities in the
declarations of taxpayers, as well as the tax evasion methods they use, and despite the positive results
obtained in the context of the fight against tax evasion, tax control is far from reaching its full effectiveness
and its inability to Inhibit the growing growth of the phenomenon of tax evasion and, consequently, the
State must strengthen its financial capacities and development Human skills to achieve the efficiency and
quality required in the execution of tax audits
