دور مفتش الضرائب في الحد من ظاهرة التهرب الضريبي : دراسة حالة الجزائر

الملخص EN

Tax evasion was a global phenomenon and it still raises a lot of challenges in front of a systems taxes of States, Because of their great effects on the national economy and standing in front of political and economic reform, And is considered one of the manifestations of economic corruption and what can be deduced that this phenomenon still need to deepen the concepts around, especially as they relate to the theoretical underpinnings associated starting to restructure the current tax systems and the end of the review of the fiscal policy while keeping abreast of developments in this field, And ensure the permanent improvement of the efficacy of the census, who is at the level of the interests of fiscal control by having a qualified and an increase in the training and supervision activities of human resources.