Please use this identifier to cite or link to this item: http://dspace.centre-univ-mila.dz/jspui/handle/123456789/1228
Title: دور التحقيق المحاسبي في تفعيل الرقابة الجبائية
Other Titles: 2019- دراسة ميدانية بمديرية الضرائب لولاية ميلة 2016-
Authors: سيليا, عتروز, هادف أميرة
Keywords: التحقيق المحاسبي , الرقابة الجبائية , المكلف بالضريبة , التهرب الضريبي , الش الضريبي
accounting investigation, fiscal control, taxpayer, taxevasion, taxfraud.
Issue Date: Sep-2021
Publisher: university center of abdalhafid boussouf - MILA
Citation: تخصص " مالية المؤسسة "
Description: This thesisaims to address the contribution of accounting investigations to the implementation of tax control through the challenges faced by the Algerian tax system through the phenomenon of taxevasion and fraud, which poses risks to the national economy in general, and to public Treasuryprivileges in particular, by relying on the investigation as part of the tax control with a view to detectinganyerrors or irregularitiesthatmaybeused by taxpayers, whetherintentionally or not. And also to clarifythataccounting investigation is the cornerstone for verifying the validity of statements and accounting information that are declared. This strengthensitsrole in effecting fiscal control by attempting to preserve public money
URI: http://dspace.centre-univ-mila.dz/jspui/handle/123456789/1228
Appears in Collections:Business and management economics

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