دور التحقيق المحاسبي في تفعيل الرقابة الجبائية دراسة حالة بمركز الضرائب بعين تموشنت

Abstract

This study aimed to search for the role of verification in accounting in activating fiscal control, by defining the basic concepts of verification in accounting and fiscal control, to achieve the desired goals the descriptive approach and a case study approach were used at the level of the tax center in Ain Témouchent, and it was concluded that verification in accounting has a positive role in reducing and limiting tax evasion in terms of the effectiveness of its program, this study recommends spreading tax awareness among taxpayers to support tax culture.