دور الرقابة الجبائية في تفعيل عملية التحصيل الضريبي خلال الفترة 2010-2014 دراسة حالة مديرية الضرائب لولاية ميلة

Abstract

This study deals with the subject of fiscal control and its role in activating the tax collection based on the reality of the Algerian tax system and the challenges faced by this system in light of several obstacles, the most prominent of which is the phenomenon of tax evasion and the risks it poses on the level of the national conomy in general and deterioration in the proceeds of the public treasury in particular .Finally, we concluded that fiscal control, when properly controlled, is capable of activating tax collection. This is in accordance with the tax revenues obtained from the fiscal control process, which represents the rights of the public treasury, which were violated by tax evaders