دور الرقابة الجبائية في تحسين جودة المعلومات المحاسبية - دراسة حالة لمديرية الضرائب عين تموشنت

Abstract

This note deals with the topic “The Role of Tax Control in Improving the Quality of Accounting Information” based on the reality of the Algerian tax system and the challenges faced by this system from several obstacles, most notably the phenomenon of fraud and tax evasion because of the risks it creates at the level of the national economy in particular through Applying different types of fiscal control, which are legal means imposed on taxpayers through the various tax administration structures, as a procedure aimed at verifying the validity of the information declared by taxpayers. This study aims to identify the methods of fiscal investigation and the authorities responsible for them, in addition to identifying the accounting information based on a case study in order to answer the problem. We have thus come to the conclusion that the investigation of the accounting information leads to the discovery of errors that may be contained in this information, which affects its quality.