التدقيق المحاسبي ودوره في دعم الرقابة الجبائية

Abstract

Because of the nature of Algerian tax system, tax control has taken on a significant role. It aids in the restauration of public treasury's rights by preventing tax evasion and discovering and rectifying taxpaer errors and omissions. Within the framework of tax control, we will be subjected to accounting auditing which is a type of investigation. This study attempted to incorporate the mechanism of tax control, as it is a preventive measure to addresd a growing phenomenion. This is accomplished by relying on a method of tax control, in conjunction with the aim of detecting errors and exesses that may be used by tax officials, particularly companies and economic institutions, with or without economy or regaining public funds.