التدقيق الجبائي كوسيلة للحد من التهرب الضريبي

Abstract

The fiscal audit is one of the most important means used by the tax administration as it is a preventive and punitive method at the same time to stand up to this phenomenon with the aim of placing oversight on the statements made by taxpayers and ensuring their validity, as well as aiming to simplify and facilitate the tax system for the taxable and make them aware of the importance and benefit That accrues to them. and the public treasury funds on the one hand, and the protection of the national economy on the one hand.