مساهمة التدقيق الجبائي في تحسين جودة التصريحات الجبائية في المؤسسات الاقتصادية الجزائرية : دراسة حالة الشركة ذات المسؤولية المحدودة "Sarl Nas"

الملخص EN

This study aims to highlight the role of tax audit in improving the quality of tax declarations.

In fact, economic enterprises have become overburdened and that is what led them to seek effective ways to ensure obtaining correct tax declarations.

It concluded that it is important to audit the tax declarations made by "SARL-NAS" and to assist it in improving their quality by verifying its compliance with Algerian tax laws and making recommendations to correct the deficiencies and discrepancies resulting from the difficulty, multiplicity, and instability of tax texts on one side, and the poor training of its employees, on the other.