الرقابة الجبائية كآلية للحد من ظاهرة التهرب الضريبي دراسة حالة مركز الجواري للضرائب عين تموشنت

Abstract

This study aims to shed light on the phenomenon of tax evasion and the role of tax control in combating it. To achieve these objectives, the descriptive method was used to describe the study variables and the analytical method to analyse applied cases of control at the Centre to describe the variables of the study and the analytical method to analyse applied cases of control at the Ain Tamouchant. One of the most important findings is that Tax control has a major role in preserving the revenues of the public treasury by recovering evaded amounts as one of the follow-up mechanisms initiated by the tax administration tax administration.