دور الرقابة الجبائية في التحصيل الضريبي - دراسة حالة تحقيق مصوب بمركز الضرائب ولاية عين تموشنت

Abstract

This study aims to explore the relationship between fiscal control and its role in tax collection, where fiscal control constitutes an essential and important element within the declarative system in its ability to control the means of fiscal or tax administration, as well as verifying the reality of the generated revenues. The fiscal control strategy works to increase and strengthen tax compliance and detect cases of non-compliance through the application of different types of fiscal control, which are legal means imposed on persons and taxpayers and through the various fiscal management structures, and given that Algeria relies on collecting its resources in taxes, especially Petroleum tax. In light of the recent decline in oil prices, the state is seeking to compensate the oil tax with the regular tax to cover public expenditures, which requires the state to pay the tax control over the taxpayers, and that is to maintain the balance of the balance of tax and fee incomes, as the control alone is not sufficient to eliminate tax evasion, which requires the The state is looking for ways to strengthen fiscal control mechanisms to reduce this phenomenon and increase tax collection.