Résumé:
Most institutions always strive to adapt to the changes taking place in their surrounding
environment in which they operate
It is exposed to risks and crises that reflect on its performance in general and its financial
performance in particular, and with
The emergence of the Corona pandemic, which struck all the world, which had effects on various
health aspects, and various
In the economic fields, we tried, through our theoretical and applied study, to answer the
problem of knowing the role of fiscal control on the public institution and the extent of the
impact of the Corona pandemic on its financial performance.
We chose the Neighborhood Tax Authority in the state of Mostaganem Sidi Ali by studying the
most important and most appropriate indicators for measuring financial performance during that
period during which the pandemic spread and the period before it and the comparison between
them, where we can say the period of the Corona pandemic in general and what it left behind.
What measures have been taken to reduce it?