الرقابة الجبائية كأداة لتشخيص الأخطار الجبائية في المؤسسة الاقتصادية : دراسة حالة على مستوى المديرية الولائية للضرائب للجزائر غرب

الملخص EN

fiscal control is an effective tool to verify the validity and credibility of the declarations of the taxpayers.

Agents of tax control often discover errors in these statements which are due to either a desire to cheat and evade the payment of the rights payable or as a result of ignorance and lack of understanding tax laws.

This is what makes the taxpayer in a position contrary to the law which results in the loss of public treasury rights so the institution is exposed to penalties that result in high tax burdens.

This research paper aims to highlight the relationship between tax control and tax risks by presenting the various theoretical aspects related to tax control and risk, as well as considering a case study at the level of the Sub-Directorate of Tax Control in west Algiers.

We conclude that monitoring is an effective means to discover the sources of tax risks that arise mainly from failure to declare, failure to respect the deadlines for declaring and non-compliance with fiscal laws