التحقيق الجبائي للتسيير في الإدارة الجبائية : دراسة تطبيقية لمفتشية الضرائب قمار بالوادي

الملخص EN

The management tax audit is one of the internal control mechanisms used by the tax administration to assess the performance of its interests through the use of a set of methods and procedures that allow it to eliminate many errors and deviations committed by tax agents against taxpayers.

whether inadvertently or deliberately, in order to ensure this provision security in execution.

from the above, the focus will be on the mechanisms used by the general inspectorate of tax interests, which are exercised by the management tax investigator, which gives him the power to exercise administrative control over tax interests.

at all levels.

the role of the tax interests inspectorate is to highlight the treatment of errors and imbalances in tax havens and to work to prevent their recurrence in accordance with the laws and instructions approved by the tax administration.

or negatively.