النظام المحاسبي المالي كآلية لتفعيل عملية الرقابة الجبائية : دراسة ميدانية لمصالح الرقابة الجبائية بولاية بشار

الملخص EN

In 2010, Algeria began in the financial accounting system application; the system was designed with the objective of achieving greater comparability between Algerian accounting standards and the International Accounting Standards, the number of interested parties in its financial situation as shareholders, suppliers, creditors, government interests; Perhaps tax administration Sits on the throne of these government interests, from here the question is Can we consider the financial accounting system as a mechanism to activate tax control ? The subject was treated according to the IMRAD method and a survey was carried out at the level of the tax services of Béchar’s state by taking a sample of tax auditors.