التحقيق المحاسبي ودوره في دعم الرقابة الجبائية

Abstract

This study aimed to find out how accounting auditing strengthens tax control, and to achieve this, we have conducted a theoretical study in which we touched on understanding the basics of both accounting auditing and fiscal control, and highlighting the most important contributions of accounting auditing in supporting fiscal control, in addition to an applied study in which we dropped The reality of this subsidy on the Tax Directorate of the state of Mila.We have concluded that the accounting audit of the state of Mila plays an important role in supporting fiscal control, and as one of the most important control methods adopted by the Directorate in an effort to combat the phenomenon of tax évasion to disc over errors committed intentionally or inadvertently, omissions and misleading.