فعالية الرقابة الجبائية في ظل تطبيق النظام المحاسبي المالي و عصرنة الإدارة الجبائية : دراسة ميدانية لولايتي عنابة و الطارف

الملخص EN

This study aims to determine the extent of the contribution of application the financial accounting system and the state's tendency to modernize the tax administration to increase the effectiveness of controlling measures to eradicate tax payers deviant conduct, A descriptive, analytical and the case study approach in which we used SPSS, to analyze the results of the distributed questionnaire on a sample related to the subject of the study.

The study concluded that the financial accounting system contributes to the granting of the probative and regular character of the accounts subject to a tax control, thus simplifying and guiding the way of reviewing the accounting information.

In addition to the need to the inclusion of electronic tax control and to master information and communication technologies to strengthen taxpayer confidence in tax administration.