مناهج و طرق التحقيق المحاسبي في إطار الرقابة الجبائية على الشركات : دراسة حالة تحقيق محاسبي لشركة كبرى على مستوى مديرية كبريات المؤسسات للفترة 2015-2018

الملخص EN

This study aims to assess the effectiveness of tax control as a deterrent tool to the Algerian tax system in combating fraud and tax evasion through the use of accounting investigation, one of the most important forms of tax control, which is carried out in a variety of ways and methods.

to that end, we have studied the case of a moral company specializing in major buildings that was subjected to accounting investigation at the level of the directorate of major enterprises.

this is done by addressing the most important accounting screening and research techniques for tax fraud, ways and consequences of reshaping the foundations for recent years.

the study concluded that investigators should be well informed of the re-establishment methods to select the most efficient, effective, and appropriate method to the activity and situation of the institution under investigation.