معالجة تأثير ميكانيزمات الحوكمة على التدقيق الجبائي

Abstract

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 .