حقوق المكلف بالضريبة في إطار الرقابة الجبائية

Abstract

Algerian legislature worked to restrict administration's powers in several respects. And control over its interventions by strict law. On the other hand he accorded the taxpayer's legal rights and guarantees that protect him from tax administration's arbitrary in the exercise of its powers, among them the power of tax audit.This study was designed to deal with a fundamental problem that revolves around testing the effectiveness of the safeguards established in Algerian legislation in the context of the tax control of the reduction of the conflict . This study aimed to demonstrate tax audit legal and procedural system and to highlight most important legal guarantees which have been accorded the taxpayers in the context of tax audit. and the study had concluded that taxpayer has wide guarantees that legislature accorded him by laws,and would protect him from any injustice or abuse that may occur against him, therefore its a tool for limiting tax disputes .