أهمية الرقابة الجبائية في مكافحة الغش والتهرب الضريبي : دراسة حالة المديرية الولائية للضرائب بعين تموشنت

Abstract

T his memorandum aims to highlight the role of tax control in reducing and combating tax fraud and evasion, so that it constitutes a major challenge for states and governments, which has dire effects such as inflation, unemployment and a lack of state revenues, which requi res them to provide all effective means, methods and mechanisms to combat it and limit its expansion, in order to benefit The public treasury is part of the evaded part of it, and that is why the tax system has initiated a set of functions and investigatio ns for the tax administration to detect these deficiencies by granting it the right to inspect, view, seize and follow up on the taxpayer's declarations authorized by the tax control, but all of these methods are insufficient on their own to deter tax evas ion Therefore, the state is required to give other preventive measures that can help and support the role of tax control in reducing this scourge by developing citizens' awareness and developing methods and methods of tax control and other solutions