دور التحقيق الجبائي في مكافحة الغش و التهرب الضريبيين دراسة حالة بمديرية الضرائب لولاية بسكرة

Abstract

The subject of the thesis addresses the problematic role of the tax investigation in the fight against fraud and evasion and taxation, with a focus on the current Algerian tax investigation and its procedures in accounting, structure, forms and types. In order to give a clearer picture of the phenomenon of fraud and tax evasion we have defined the causes and effects on society and methods of treatment at the internal and external levels, and this research was supported by a factual case study that was subjected to tax investigation. Despite the efforts of the state in general and the fiscal administration in particular, it has not reached the required level to eliminate this phenomenon, there are many difficulties facing the administration in achieving the required level, including the presence of oil resources made public authorities considered the secondary tax revenue secondary, which led to the emergence Laxity in terms of fraud and tax evasion, as well as lack of tax awareness among taxpayers, and poor coordination between various departments and public interests.