الرقابة الجبائية الفعالة و دورها في تحسين الإيرادات الضريبية : دراسة حالة مديرية الضرائب لولاية تلمسان و وهران

الملخص EN

5.

This research paper aims to analyze and measure the role of an effective tax control in improving tax revenue at the Tax Department of the directorate of Tlemcen and Oran during the period (january-march) 2020, using the method of second degree structural equations (least squares method partial), where a questionnaire was designed and distributed to a study sample of 60 members of the tax control brigades of the fiscal directorate of tlemcen and Oran, and the recovery of 52 valid questionnaires for study, so that the subject has was approached through a proposed model linking effective tax audit as an independent variable divided into three dimensions represented by an effective fiscal audit program, the qualifications of the fiscal auditor, control process quality on the one hand, and the tax revenue as a dependent variable on the other hand, as the results concluded that there is a direct and statistically significant relation between effective tax control and tax revenue at a significant level of 5%.