أثر التحقيق المصوب على التحصيل الضريبي دراسة حالة بمركز الضرائب بعين تموشنت

Abstract

The objective of the study was to examine the impact of the corrected investigation on tax collection. We discussed the general framework of tax control and conceptual investigation, as well as the procedures and rules for tax collection in Algeria. We therefore studied the tax proceeds of the Tax Directorate in practice in order to clarify the impact of all forms of tax control in the Tax Directorate. The study found that the corrected investigation has a positive impact on tax collection through the recovery of tax receivables evaded by tax evaders and thus contributes to raising the level of tax collection. The most important recommendations include: The IRS must take care of the corrected investigation by including and subjecting a large number of tax files to this investigation and assigning bodies independent of the Tax Review Bureau to effectively perform the corrected investigation functions