آلية الرقابة الجبائية على الشركات الأجنبية في الجزائر : دراسة حالة الرقابة على شركة أجنبية بمديرية الضرائب لولاية البليدة خلال الفترة 2015-2018

الملخص EN

This study is concerned with addressing the issue of tax control on foreign companies operating in Algeria and laws related to these companies, which depend on many methods to evade paying the tax due on them.

This study was conducted at the level of the Directorate of taxes in the state of Blida, so that we can know what results from the process of tax control of foreign companies for the benefit of the public treasury, and to know whether we can suffice with the mechanism of tax control or should we resort to other methods of dealing with foreign companies.

Manipulating accounting and concealing invoicesto the conclusion that tax control of foreign companies plays an effective role incombating evasion