أثر توافق النظام المحاسبي المالي و النظام الجبائي على فعالية الرقابة الجبائية في الجزائر

الملخص EN

The fiscal control means a set of procedures taken by the tax administration in order to confirm the proclamation made by taxpayers, and to prove their validity and credibility.

Furthermore, the tax control relies fundamentally on the proclamations of the taxpayers, which are viewed as the financial statements among them and the most vital, the latter changed form and content of the application of the Financial accounting system of the establishments.

Also, the compatibility of the rules, principles and procedures of planning with the guidelines and standards of the applicable tax system.

Depending upon the above, the problematic of the research paper, which attempts to demonstrate the impact of the two systems' harmonization on the efficiency of fiscal control, shows up.