الرقابة الجبائية ومساهمتها في التحصيل الجبائي

Abstract

The main focus and objective of this study is to find the relationship between the effectiveness of fiscal control and tax collection based on the reality of the Algerian tax system, and all the challenges that this system faces from several difficulties, the most important of which are fraud and tax evasion, which negatively affects the national economy, so the Algerian legislator applied and implemented control The taxation of taxpayers by applying its various mechanisms and forms, depending on the structures and means of tax administration, which contribute to ascertaining and verifying all statements by taxpayers, and achieving its ultimate goal, which is to fight tax evasion to recover significant sums of money from the state treasury to revive the economy. This was tested according to an analytical study of the results of tax collection to support the answer to the study’s hypotheses, and it was concluded that the effectiveness of fiscal control has a positive role on tax collection, and in reducing tax evasion, despite that, the latter was not able to the growing phenomenon of tax evasion and its effectiveness is still Limited, which requires the state to take regulatory and legislative decisions and measures to support fiscal control mechanisms in order to reduce this rampant phenomenon and increase tax collection.