الرقابة الجبائية و دورها في حوكمة ترشيد الإنفاق الجبائي

الملخص EN

Tax control is one of the effective tools for both institutions and tax authorities, so it is considered the system that authorizes the tax administration to monitor statements and inspects errors, deficiencies and exemptions, as well as non-respect of tax obligations by taxpayers, due to its extreme importance in decision-making and analysis.

the tax status of taxpayers, as it is an effective means that guarantees the financial resource of the public treasury on the one hand, and on the other hand, to deter taxpayers and make them feel that the tax administration has a permanent presence, and this is reflected in their statements and behaviours towards their tax commitment.

this guarantees the protection of the tax system and the improvement of the economic aspect of the country.