دور الرقابة الجبائية في تفعيل التحصيل الضريبي دراسة حالة في مركز الضرائب - تلمسان

Abstract

This study aims to highlight the role played by tax audit in increasing tax collection, serving as both a preventive and corrective measure, where we relied on the descriptive approach and then conducted an applied field study of the tax center of the state of Tlemcen, during which we touched on three fiscal files (three different cases). One of the most important findings is that tax audit in Algeria plays a role in achieving significant and considerable financial revenues for the state treasury through recovered rights. However, attention should be paid to enhancing its effectiveness by combating corruption and negligence on the one hand and activating incentivization methods on the other hand.