دور الرقابة الجبائية في تحسين جودة المعلومات المحاسبية ـ دراسة حالة مديرية الضرائب لولاية الوادي ـ

Abstract

Economic Enterprise exchange with the rest of the elements around a wide range of financial operations, such as purchase, sale, payment, arrested ..., with the development of the economic institution within this core environment. the number of interested parties in its financial position as shareholders, suppliers, creditors, government interests ..., where the state demand for accounting information was increased by them. Because the production of accounting information and giving it to interested parties, starts from the institution itself, which may make them unfit for the purposes of other parties for many different purposes to use it, hence the need to the necessity for qualitative characteristics of accounting information reflects the quality, but the question is How to ensure and verify the quality of accounting information? In this context, we proposed a legal way imposed on persons in charge of tax, a tax control measure is designed to ascertain the validity of all the information particularly accounting authorized by the assigned subject.