فعالية_الرقابة_الجبائية_كأداة_للحد_من_التهرب_الضريبي_دراسة_حالة:_مديرية_الضرائب_لولاية_الجلفة

Abstract

The purpose of this memo is to clarify the role of tax control in increasing tax collection. In order to achieve this, we conducted a field study at the level of the tax administration of the state of Djelfa. We found that there is tax evasion, which leads to negative effects on the financial level and leads to the bankruptcy of the public treasury As a result of the denial of a large amount of financial resources, especially that the fiscal control alone is not able to eliminate this phenomenon, and hence the relevant bodies to take some measures and measures to strengthen fiscal control in order to eliminate the phenomenon of tax evasion.