مساهمة التحقيق المعمق في مجمل الوضعية الجبائية في تحسين التحصيل الجبائي : دراسة حالة مكلف خاضع للتحقيق المعمق في مجمل الوضعية الجبائية للفترة 2017-2020 بمديرية الضرائب لولاية باتنة

الملخص EN

This article seeks to highlight the contribution of an in-depth investigation of the overall tax situation in improving tax collection.

the subject was studied based on two approaches.

the descriptive and analytical approach was used to cover the various theoretical aspects of the subject and the analytical approach was used to analyze all the data that was dealt with in a case study.

that included a taxpayer file subject to tax control at the level of the general directorate of taxes of Batna province.

in this article, we have concluded that tax revenues are one of the necessary sources to cover the public spending of the state and meet the needs of individuals and tax control in general and that an in-depth investigation of the overall tax situation is an essential control method to reduce negative tax practices such as tax evasion, which makes it contribute to improving tax collection in Batna province.