دور التدقيق المحاسبي في تفعيل الرقابة الجبائية دراسة حالة بمديرية الضرائب لولاية عين تموشنت

Abstract

"This study aims to identify the role of accounting control in activating tax control as a reliable means of identifying the credibility of tax declarations submitted by the taxpayer. This is done by using comparing control tools that allow extracting the situation actual tax liability and compare it with what was declared. It also aims to highlight the support of tax control in light of the reality of the Algerian tax system and the Algerian tax system. the difficulties it faces, the most important of which are fraud and tax evasion, and their negative effects on the national economy, the national economy in general and on the balance sheet in particular due to depriving it of a part significant amount of its financial resources. This study was also carried out at the level of the tax department of the wilaya of Ain Temouchent, where the files of taxpayers subject to control were studied, the extent of the contribution made from the control tools was extracted, compared to what has been achieved. In the theoretical aspect, and the real role that accounting audit plays in the practical area in the field of budgetary control was concluded. Keywords: Accounting audit; tax audit; fraud and tax evasion; Ain Témouchent Tax Department."