LA PARTICIPATION DE L'AUDIT COMPTABLE AU SOUTIEN DU CONTRÔLE FISCAL. Etude de cas : la direction des impôts de la wilaya d'oum el bouaghi

Abstract

The thesis is to address the participation of the financial audit support tax audit, in reference to the Algerian tax system, and barriers to in the latter, and most important is the tax fraud that destroyed the national economy in general and the interests of public treasures in particular, financial resources that help the state economic development strategies are put into channels undetermined. This in order to establish and practical issues of the thesis, which leads us to control mechanisms that protect tax and penalized one stroke tax fraud, therefore we created a system to fight against tax evasion which is to audit the account of taxpayers companies and establishments primarily economic, in the end this mechanism helps us to recover state assets and protect the national economy.