دور الرقابة الجبائية في تفعيل عملية التحصيل الضريبي

Abstract

This memorandum addresses the issue of tax control and its role in tax collection based on the reality of the Algerian tax system and the challenges that this system faces due to several obstacles, the most prominent of which is the phenomenon of tax fraud and evasion due to the risks it creates at the level of the national economy in particular through the application of the different types of tax control, which are means A legal law imposed on taxable persons through various tax administration structures. It is a procedure aimed at verifying the accuracy of the information declared by taxable taxpayers. In addition, fiscal oversight alone is not sufficient to eliminate this phenomenon. Therefore, the state must take regulatory and legislative measures and procedures to strengthen fiscal oversight mechanisms in combating fraud and tax evasion.