دور الرقابة على الوثائق في مكافحة التهرب الضريبي-حالة مفتشية الضرائب بدائرة جامعة لولاية الوادي

Abstract

This study amis to reveal the role of inspection on documents plays against, in order to accomplish that, we studied the case of inspection on documents in the inspectorship in the daira of jamaa willaya of el-oued, what led to the conclusion that there is tax evasion what causes negative consequences on the financial level what also leads to damaging the general treasury as a result of its deprivation from funds, especially that inspection on documents is not sufficient alone in abolishing that phenomenon that is why the concerned body must make some decisions and manages to consolidate inspection on documents in the fight on tax evasion. In this scope, we proposed a legal mean compelled on the people comm inissioned with taxation, which is inspection on documents which is a from of penal control as a procedure to ascertain to what extent the declarations given from the ones who are under inspection on documents, are true in order to eliminate the tax evasion phenomenon. Key Words: Taxation, penal control, inspection of documents, tax evasion.