أثر الرقابة الجبائية في الحد من التهريب الضريبي

Abstract

This study aimed to determine effect of fiscal control in the fight against tax evasion, and to determine this effect, we conducted a field study in the neighborhood tax center in Sidi Ali Mostaganem. Obstacle to the achievement of the objectives of the tax policy and the tax system, and accordingly the tax administration has harnessed all the legal and regulatory means available to the commissioned bodies, including the fiscal control, which represents the most appropriate means to ensure the correctness of the information given in the statements of taxpayers, with the aim of recovering the rights of the public treasury and confronting this evasion. And this is based on a number of ways and methods in order to avoid it or mitigate the effects of it through evaluation and treatment..