دور الإستشارة الجبائية في التحكم في المخاطر الجبائية

Abstract

"This study aims to highlight the role played by tax advice in controlling tax risks and ensuring... Proper fiscal management by determining an acceptable level of fiscal burdens by taking advantage of the options Available from tax legislation. We achieved this through a case study (descriptive approach) that we conducted at the level of the electricity and gas distribution company The governorate of Ain Temouchent achieved a number of results, the most important of which is that the economic institution periodically consults on fiscal matters It avoids many tax risks that may negatively affect its financial position."