دور الرقابة الجبائية في تفعيل التحصيل الضريبي دراسة ميدانية -مركز الضرائب عين تموشنت

Abstract

This study aims to shed light on the extent of the contribution of tax control and its role in activating tax collection. To achieve this aims, the study relied on the descriptive approach to describe the studied phenomenon and the analytical approach to analyze interview statements and statistical data at the level of Ain Temouchent Tax Center. The results showed that tax control plays an important role in recovering evaded funds despite the difficulties it faces. Among the most important recommendations are: simplifying administrative procedures related to tax collection by simplifying and clarifying laws to facilitate taxpayer understanding, and raising taxpayer awareness.