مساهمة التحقيق المحاسبي في دعم الرقابة الجبائية: دراسة حالة المديرية الوئية للضرائب خنشلة

الملخص EN

This study aims at knowing the extent to which the accounting investigation contributes to supporting fiscal control as one of its effective tools.

through these tools, errors and abuses committed by those charged with tax declarations are discovered and communicated and therefore to make the necessary adjustments for the purpose of protecting the most important financial resources of the public treasury.

in order to drop the theoretical aspect on the tax reality, a case study was carried out for an accounting investigation of a tax file in the tax directorate of Khenchela.

we have noticed differences in the core subject to this file that were discovered through this investigation.

after that, they were reported to the taxpayer to make the necessary adjustments.