Résumé:
The aim of this study is to demonstrate the role of fiscal control in increasing tax collection; it
concluded that the tax system efficiency is measured in the amount of tax collected and not as
imposed taxes. Since the Algerian tax system is a declarative system, the fiscal control of the
taxpayer’s statements is an important mean that plays an effective role in the recovery of important
sums of money to the state treasury through the application of different forms that it takes so it
highlights their role in how can the tax administration discover the methods of tax evasion used by
the taxpayers, and how it can re-collect them for the benefit of the tax administration. In spite of
the fact that the results of the control achieved in the framework of fighting the phenomenon of tax
evasion are positive, but still far from the desired goals and therefore the state must provide more
support and provide the material and human resources necessary to achieve the effectiveness and
quality required for the process of fiscal control.
