Résumé:
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.
