دور التدقيق الجبائي في تعزيز تطبيق مبادئ حوكمة الشركات الاقتصادية الجزائرية

الملخص EN

The study aimed to identify the literature of fiscal audit (FA) and corporate governance (CG), and determine its role in promoting the application of the principles of economic CG as a way to activate CG in the Algerian environment.

a descriptive and analytical approach was adopted to clarify the relationship between them.

furthermore, a questionnaire was distributed in the Wilaya of Blida.

we concluded, the presence of an impact of the application of FA and its quality on the principles of CG, and accordingly, we recommend the formation of fiscal auditors to practice it according to scientific foundations to achieve the effective application of CG principles.