أثر المراجعة الجبائية في الارتقاء ببراعة التسيير الجبائي بالمؤسسة الاقتصادية: دراسة ميدانية لأراء عينة من المهنيين

الملخص EN

Our study aims to shed light on the effect of tax auditing in enhancing the performance proficiency of tax management in the economic enterprise, given that tax auditing contributes to achieving tax certainty for the enterprise, enabling it to avoid falling into any risk that may arise when conducting tax oversight.

Finally, we have found that what tax auditing aspires to is promoting tax management and making it more capable of reducing the tax burdens on the enterprise by assessing the validity and soundness of the financial statements with special attention to the tax aspect, it also became apparent to us that the reason the enterprise resorts to a tax auditor is that he is a person well-versed in the various tax laws and procedures, the Algerian tax system is complex due to the multiplicity of imposed taxes and fees, in addition to the periodic updates affecting tax legislation.