التحقيق المصوب و دوره في التخفيف من حدة التهرب الضريبي في الجزائر

Abstract

This study seeks to highlight the role of punctual investigation in reducing tax evasion in Algeria at the level of the tax center of ain Temouchent. This study adopts a descriptive approach to cover the theoretical aspects and an analytical approach to analyze the file of the taxpayer subject to the punctual investigation and the statistical data at the level of the ain temouchent tax center. The study concluded that the punctual investigation contributes to tax collection by recoverion the evaded amounts, which makes it one of the most important control mechanisms