فعالية الية التحقيق المصوب في التخفيف من التهرب الضريبي دراسة حالة مركز ضرائب عين تموشنت

Abstract

This study aims to evaluate the effectiveness of targeted tax audits in reducing tax evasion within the Algerian tax system. It adopts a descriptive-analytical approach combining theoretical and field-based methods. The conceptual framework of targeted audits, tax evasion, and previous studies is reviewed, followed by a case study of the Tax Center of Aïn Témouchent through analyzing statistical data on targeted audit operations and measuring the volume of recovered tax discrepancies. The study concludes that targeted audits effectively contribute to increasing tax revenue and narrowing the gap between tax due and tax paid, despite field difficulties including weak administrative cooperation and limited access to information. Keywords: Targeted Audit, Tax Evasion, Tax Revenue, Tax Control,Aïn Témouchent Tax Center.