أثر التدقيق المحاسبي على فعالية الرقابة الجبائية للحد من التهرب الضريبي في الجزائر : دراسة تحليلية قياسية خلال الفترة 2000-2018

الملخص EN

This study aims to Building.

a quantitative model for analyzing and evaluating the impact of accounting auditing on the effectiveness of tax control to reduce tax evasion in Algeria, as well as explaining the relationship between them, and we used for this purpose the quantitative Tools (stability, the test of the causality of Granger; .

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etc), we have reached: the explanatory ability of the accounting audit in its explanation of tax control is estimated at 83%, The existence of a positive relationship between accounting audit and tax control, where at Increase in the outcome of the audit Accounting 1% increases tax control 1.

06%.

The results obtained to reveal a relationship causulity in the Term - short / long in one direction, Any causal effect that goes from tax control to Accounting audit.