كفاءة التحقيق المحاسبي كآلية للرقابة في كشف التهرب الضريبي: دراسة حالة بمركز الضرائب لولاية الجلفة

الملخص EN

The aim of this study is to highlight the efficiency of accounting investigations in detecting tax evasion operations that the taxpayer may carry out in order to escape paying his tax dues.

For this reason, we decided first to provide an overview of the concept of tax evasion as a purely behavioral phenomenon by defining it and determining the reasons for resorting to such.

These behaviors, in addition to introducing the accounting investigation process as a control measure, and in order to link the two variables of the study, we relied on studying a tax file that was programmed for the investigation process at the tax center in the state of Djelfa.

Finally, let us summarize the basic conclusion that the investigation process has proven its effectiveness in revealing illegal practices through which the taxpayer aims to avoid fulfilling his tax obligations, and that the deterrent measures that result from the control process (tax fines) are considered a warning to taxpayers against repeating these behaviors in the future.

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