دور التدقيق الجبائي في الكشف عن الوعاء الضريبي الحقيقي للمكلفين بالضريبة : دراسة حالة ملف جبائي خاضع للتدقيق المحاسبي

الملخص EN

The tax audit is one of the most important means used by the tax administration to ascertain the truth of the taxpayers tax bases, which allows it to discover manipulative and misleading operations that taxpayers intend to carry out, in order to reduce the value of the tax amounts paid by them, and the tax audit enables the tax administration to determine The tax base in a scientifically organized manner that preserves the rights of the public treasury from being lost, and works indirectly to increase the level of commitment to and compliance with the provisions of tax legislation.

This study aims to demonstrate the importance and role of tax auditing in uncovering the real tax base of taxpayers in a way that allows limiting the phenomenon of tax evasion and retrieving important amounts of money that contribute to improving the state's tax outcome.