التدقيق الجبائي كألية للمحافظة على أموال الخزينة العمومية بالجزائر : دراسة تحليلية قياسية للفترة (2000-2019)‎

الملخص EN

This study aims to analyze and measure the effectiveness of tax audit and its role in preserving public treasury funds in Algeria, This is based on the annual data of the financial outcome achieved as a result of practicing the tax audit process during the period (2000-2019), To achieve this goal, vector Auto regressive (VAR) was used.

The study concluded that despite the efforts made by the state through reforms to the tax control system, the financial return of this system did not exceed its contribution to the regular tax revenues achieved during the study period 05%, This necessitates making more efforts to activate this system by making it more flexible.