دور الرقابة الجبائية في قيادة التحصيل الضريبي

Abstract

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.