Résumé:
This note deals with how to combat tax evasion and fraud, as we discussed the analysis of this
phenomenon with ways and methods of treating it, and its relationship with external variables. You
can eliminate tax evasion alone, but other methods must be used, such as using preventive methods
before evasion or fraud occurs, and coordination between departments to obtain the necessary
information, and in the end, assessing the reality of tax control in Algeria in terms of the development
of the number of studied files and the results presented. While presenting some of the problems it
suffers from, and giving the necessary improvements to increase the effectiveness of fiscal control
