تقييم فعالية الرقابة الجبائية المعمقة في ظل إعادة هيكلة المصالح الخارجية للإدارة الجبائية : دراسة حالة مديرية الضرائب لولاية جيجل للفترة 2010-2019

الملخص EN

The process of modernizing the tax administration in Algeria included the reorganization of the external services of the Directorate-General of Taxation through the establishment of modern structures adapted to the requirements of the various categories of the field.

This research paper aims to evaluate the effectiveness of the fiscal control carried out in the Tax Directorate of Jijel, following the restructuring of its external services by introducing the Tax Centre, which brought together the various external services in charge of collection and control into an organizational structure.

To evaluate the effectiveness of the tax control processes, we used a set of management indicators.

This study found that introducing the new structure had contributed to the adoption of modern operating methods within the tax administration, with better material possibilities for its agents, as well as an improvement in the quality of the approved investigation program and a rise in the return of tax rights.