فعالية الرقابة الجبائية و دورها و مساهمتها في تفعيل التحصيل الضريبي

Abstract

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