فعالية الرقابة الجبائية في ظل النظام المحاسبي المالي-دراسة حالة مديرية الضرائب عين تموشنت

Abstract

"This study aims to highlight the effectiveness of tax control under the financial accounting system at the Tax Center, and we relied on a case study of the accounting investigation at the Tax Center using the descriptive and analytical approach, and some results were reached, the most important of which is that the practice of tax control provided the tax administration with the right to verify the validity and credibility of the statements submitted by tax payers through Algeria's adoption of the financial accounting system, which showed its contribution to the activation of tax control, where each type of tax or fee was assigned its own account, and accordingly, the study recommended that the taxpayer rationalize the tax to reach credible statements in its timeframe In accordance with the rules of the financial accounting system and the provisions of the Algerian tax legislation."