أثر تطبيق التدقيق الجبائي على فعالية التسيير الجبائي في المؤسسة الاقتصادية الجزائرية : دراسة ميدانية لعينة من المؤسسات الاقتصادية بولاية باتنة

الملخص EN

The present study aims to shed light on the role of tax auditing and management in the economic enterprise, in addition to clarifying the impact of applying fiscal auditing on the effectiveness of tax management in the economic enterprise, using the results obtained from analyzing the data of a questionnaire administered to a group of administrative employees in five economic institutions in Batna, Algeria.

Moreover, the study also seeks to confirm the correlation between the research variables.

For this aim, the SPSS program was alongside several statistical tools to analyze the questionnaire.

The statistical tools are the following: the arithmetic means, standard deviation, Cronbach's alpha coefficient, and the one-sample T-test.

The findings revealed that Algerian economic institutions are aware of the necessity of fiscal management and tax auditing, and that fiscal auditing impacts the effectiveness of fiscal management; hence, fiscal auditing is regarded as a tool of fiscal management.