دور التدقيق المحاسبي في تفعيل الرقابة الجبائية

Abstract

This graduation note addresses the role of accounting auditing in activating tax control based on the reality of the Algerian tax system, which is faced with obstacles, most notably tax evasion and fraud, which is affecting the national economy and the public treasury, especially where accounting auditing acts as a tax control tool that detects mistakes, irregularities and abuses committed. To examine the subject, we decided to conduct a field study at the level of the Tax Directorate of Mostaganem state, specifically the Tax Center, and after analysing the information, it was found that the right to access during the inspection was an essential step to facilitate the auditer's process of detecting errors and omissions committed by the tax collector