L’audit fiscal et les risques fiscaux : Engagement et limite Direction d’impôt wilaya de Mostaganem

Abstract

The objective of this study on tax audit aims to examine in detail the processes, practices and results of tax audit carried out by the tax administration to identify errors, omissions and deficiencies in tax practices. This research work is based on a methodology combining a descriptive-analytical approach including bibliographic and documentary research. Alongside this research, we benefited from a practical internship at the DIWM/SDCF. Tax audit is crucial to effectively manage tax risks by identifying material anomalies. During our mission, we observed that audit plays a vital role in the in-depth evaluation of tax returns and accounting documents. This includes detecting tax risks and verifying their compliance with applicable tax laws.