دور الرقابة الجبائية في الحد من ظاهرة التهرب الضريبي د ا رسة حالة مديرية الض ا رئب لولاية بسكرة

Abstract

This memorandum deals with the subject of fiscal control based on the Algerian fiscal system and the difficulties encountered in this system by several problems, notably the phenomenon of tax evasion and the resulting risks to the national economy in general and the public treasury in particular, because it is the most important source on which countries depend In the design and implementation of its development policy and the revival of the economy, may be poured into an unknown scope. With the aim of establishing a serious scientific and practical approach to the problem of research, this study was to try to embody the fiscal control procedures as a preventive and punitive approach to combat many different types of tax evasion, depending on the accounting investigation for fiscal purposes as a means For fiscal investigations with the aim of detecting errors and abuses that may be used by the tax-holders, in particular to hold companies and economic institutions accountable, whether intentionally or unintentionally, with a view to protecting and recovering public financial rights. In the end, we conducted a field study to determine the role of fiscal control and the number of files studied, as well as to indicate a case that has been addressed at the level of the fiscal administration.