أثر جودة المعلومات المحاسبية على الرقابة الجبائية دراسة ميدانية بمديرية الضرائب لولاية عين تموشنت

Abstract

This study aims to highlight the vital role of the quality of accounting information in enhancing the effectiveness of tax control, by analyzing its various dimensions-relevance, consistency, and reliability and measuring its impact on improving the control process within the tax administration. To lend a practical and realistic dimension to the study, field internships were conducted at the Ain Temouchent Tax Directorate, encompassing both CDI and CPI, as well as in El Amria and Beni Saf. This provided a deeper understanding of the control process and the mechanisms for using accounting information in professional practice. Furthermore, 50 questionnaires were distributed to employees of the Ain Temouchent Tax Directorate to collect primary data, which was then analyzed using modern statistical methods, primarily multiple linear regression. The study results showed a statistically significant impact of the quality of accounting information on tax auditing. Relevance ranked first (Sig. 0.019), followed by reliability (Sig. 0.037), while trustworthiness did not register a statistically significant impact (Sig. 0.177). This reflects the varying influence of these dimensions on the auditing process. These results underscore the importance of focusing on improving the characteristics of accounting information, particularly its relevance and reliability, given their fundamental role in supporting the efficiency and effectiveness of tax auditing.