الرقابة الجبائية في الجزائر و سبل تفعيلها

الملخص EN

The study aims to highlight the importance of tax control as the most important mechanisms to combat tax evasion and a pillar of tax governance, since it achieves the main objective of refinance the state treasury in terms of the revenues required for collection.

This study had leaded that despite the prerogatives which are conferred to the tax administration in Algeria assigned to undertake the fiscal control procedures.

Unless the recorded resultsthrough the amounts recovered during the period from 2008 to 2016, showed the vulnerability of fiscal control, due to the small percentage of the recoveries relatives to the regularcollection.

This fact is due to several factors that inhibit the supervisory role of tax administration in restituting publictreasury fees and in confronting the problem