دور الإدارة الجبائية في مكافحة التهرب الضريبي "دراسة حالة مركز الضرائب لولاية عين تموشنت

Abstract

Taxpayer tax evasion legally constitutes the crime of tax evasion, which is a phenomenon widespread worldwide. Therefore, this study aimed to identify the causes and methods of evasion, in addition to examining the means through which this phenomenon can be limited and combated. The descriptive method was used to reveal various concepts related to the phenomenon. The study concluded the necessity of adopting modern patterns of tax administration based on relying on modern technological means, human resource engineering, supporting tax control, transparency, and justice to increase efficiency and effectiveness. This study was applied to the Tax Center of Ain Temouchent Province, where it was confirmed that accounting investigation is the most important tool among tax control tools.