Résumé:
This study aimed to Know how Far the application of the tax governance and its impct an audit fiscal
which is regarded as one of the most important acts used by the fiscal administration to verify the
credibility of the financial statements and compliance with laws and fiscal legislations this is done
through the application of the principles and the mechanisms of tax governance , on this basis the
descriptive and analytical curriculum was relied upon to address various theoretical concepts of both tax
governance and tax examination , in addition the study was supported by a practical study at the tax
directorate of the state of mostaganem using a questionnaire to the statistical programme SPSS and
discuss them based on the inductive curriculum to test the impact of tax governance on audit fiscal at the
institution in question , to be access in the end set of results the most important of which is that the
application of tax governance has a fundamental and important role in improving the audit fiscal
because there is a positive relationship between them : if there is a more principles and tax governance
mechanisms ore relied upon so there is an increase in the rate of improvement operation audit fiscal and
the functioning of the tax system in general thus the objectives to be reached in the fiscal sphere of the
state are achieved .
