دور التدقيق الداخلي في الرفع من فعالية التسيير الجبائي بالمؤسسة : دراسة ميدانية بشركة الإسمنت عين الكبيرة سطيف

الملخص EN

This study aims to identify the role of internal audit in increasing the effectiveness of tax management in the organization.

The cement company Ain El Kebira has been selected for the field study, where we evaluated the tax internal control system and examined the various taxes of the company.

The study showed that there is a great commitment to tax internal control procedures, and that the internal audit contributes to adherence to the tax declaration, and also works to benefit from the tax privileges granted, which contributes to improving the tax management process in the company.