فعالية نظام المعلومات المحاسبي و دورها في التخفيف من مخاطر الرقابة الجبائية على المؤسسة الاقتصادية الجزائرية

الملخص EN

The objective of this work is to show the role of the accounting information system in reducing the impact of tax controls through four variables, these are (1) compliance with accounting and tax regulations (2) control of tax declarations, (3) control of accounts (4) behavior of the company in the face of control and tax adjustment.

we have demonstrated that these variables participate in reducing the impact of the tax control : concerning the first variable, the lack of compliance with accounting and tax regulations with regard to bookkeeping and the filing of tax declarations leads to the adjustment.

for the second variable, it makes it possible to avoid adjustment insofar as the tax declarations are subject to control within the tax administration, which adjusts them in the event that there are errors.

concerning the third variable, the control of the accounts makes it possible to identify the effective balances of the accounts, which makes it possible to avoid its contradiction with the information provided by third parties to the tax administration.

for the last variable, we have demonstrated that the efficient behavior of the company during an control through the presentation of clarifications to the tax inspector and the justification of the amounts appearing in the financial statements by documentary evidence and its written responses on the points addressed.

in the notice of adjustments, make it possible to reduce the impact of the tax control.