الرقابة الجبائية و دورها في الحد من ظاهرة التهرب و الغش الضريبي : دراسة حالة المديرية الولائية للضرائب بالوادي

الملخص EN

The purpose of this study is to identify the extent of fiscal and accounting control and its role to reduce the phenomenon of tax evasion and fraud, by knowing the prominent role played by taxes in the preservation of state resources, where the collection is a means of funding and multiple roles used to conduct and achieve the goals imposed by the State.

The study concluded that the ineffectiveness of the system has exposed it to some problems that reduce its return and thus reflected on the public treasury of the state.

The phenomenon of tax evasion and fraud is one of the most important challenges facing the state entity in its applications of economic policy.

Therefore, combating fraud and tax evasion There is an urgent need for the competent authorities, but they must be clearly aware of the size of the phenomena to take appropriate solutions.

Among the solutions adopted are the imposition of effective penal control with their various tools.

However, the effectiveness of tax control is closely related to the taxpayer's knowledge and the importance of tax For Omat collected, it helps to better written statements from the party in charge of critical analysis of outstanding tax and this leads to a good selection for the files to be controlled tax.