الرقابة الجبائية في النظام الجبائي الجزائري

Abstract

Tax audits in the Algerian tax system comprise a set of legal and accounting procedures and mechanisms used by the tax administration to verify the accuracy of taxpayer returns, correct errors, and combat tax fraud, thereby ensuring the protection of the public treasury's rights. They are carried out by central and decentralized bodies responsible for tax audits. This system is based on the principle of voluntary disclosure by the taxpayer and is structured around the following key areas: .1Forms of Tax Audits: Tax audits are divided into two main categories according to the Algerian Tax Procedures Code: Documentary audits (internal or simplified audits): These are conducted at the tax administration offices without requiring auditors to travel and cover all taxpayer returns. External audits (in-depth audits): These are carried out at the taxpayer's premises and include: a) Accounting audits: A comprehensive examination of the taxpayer's accounting records, generally covering the last four open tax years. b) Spot check: a targeted procedure covering a specific period or certain specific taxes, faster than a full tax audit. c) Comprehensive tax audit (CTA): reserved for global income tax (GIT), it aims to compare declared income with the taxpayer's lifestyle and assets. .2Objectives of tax audits: The financial and economic objective: to protect public resources and ensure the effective collection of revenue intended to finance the public treasury. The legal objective: to compel taxpayers to comply with tax laws and regulations. The administrative and social objective: to provide the tax authorities with a reliable database and contribute to establishing the principle of tax fairness among taxpayers.