مساهمة التدقيق الجبائي في كبح سلوك التهرب الضريبي : دراسة حالة في مديرية الضرائب لولاية تبسة

الملخص EN

Fraud and tax evasion are among the biggest barrier that countries face in taxes collection.

Therefore, the aim of this study is to show how the tax audit activation can protect the public money from loss.

In this study, we first explain the most important factors that contribute to taxes evasion, and then we examine the role of developing and activating tax audit to reduce the failure of tax effectiveness.

Using a case of tax audits in Tebessa state, through which we concluded that the tax audit - which is the accounting examination applied by the tax administration that aims to reveal the extent to which tax regulation are respected - plays a positive role in recovering public funds that would have been directed to tax evasion.

In order to increase tax collection and contribute to the fight against evasion, the role of tax administrations for the tax audit function must be activated on an ongoing basis.