التحقيق المعمق في مجمل الوضعية الجبائية كألية للحد من ضاهرة التهرب الضريبي

Abstract

This study aims to highlight the role of in-depth investigation into the overall tax situation in reducing the phenomenon of tax evasion at the level of the Tax Directorate of Ain-temouchent state to achieve these goals, the descriptive approach was used to describe the studied phenomenon and the analytical approach to analyze the corresponding statements and statistical data at the level of Ain-temouchent tax Center. One of the most important findings is that tax control has an important role in recovering evaded funds. the study recommends simplifying administrative procedures related to tax collection by simplifying and clarifying laws so that it is easier for the taxpayer to understand them. Where we review a legal means of tax investigation, which is the in-depth investigation of the entire tax situation, and this investigation concerns a set of control processes that aim to seek harmony between the authorized incomes on the one hand, financial solvency and the components of the taxpayer's lifestyle on the other Keywords: in-depth investigation, tax evasion, statements, tax Center Ain-Temouchent. "