Résumé:
The aim of the study is to discover the relationship between tax auditing and its contribution to improving the cost-effectiveness of tax collection, so that tax auditing is an important component within the declarative tax system by administering it fairly and effectively that is based on the validity and reliability of the information provided by the taxpayer, that the tax audit works to discover violations and transgressions Committed with the aim of prompting the taxpayers to declare complete and correct information on the revenues they achieve
