أثر التدقيق الخارجي في تقييم المخاطر الجبائية : دراسة حالة مؤسسة مطاحن الجلفة لسنة : 2015

الملخص EN

External auditing is one of the most important means and tools used by the economic establishment to reduce tax risks, as it relies on a set of measures aimed at assessing the financial risks to which the economic institution has been exposed in light of total or partial evasion, intentional or unintended, or delay in payment permits Taxes on payment, or incurring a tax burden more than is imposed, as a result of accounting errors or ignorance of the exemptions and privileges granted, or because of the complexity and instability of the tax system (changing tax rates, applying or abolishing exemptions.

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), and the external review that he conducted showed that Enterprise At tax risk, it must be settled on one hand and avoided in the future.