دور التدقيق الجبائي في الحد من ظاهرة التهرب الضريبي : حالة : المراجعة الجبائية لملف جبائي على مستوى مديرية الضرائب لولاية مستغانم خلال السنوات 2011، 2012، 2013

الملخص EN

The article aims to show the role of tax audit to reducing fraud and tax evasion phenomenon in one hand, and the protection of public funds, on the other hand.

The tax administration accounts several instruments in what is called "tax authority" that granted the right to control, compromise and punishment.

The tax administration relies on two instruments in reducing the phenomenon of fraud and tax evasion, fiscal control in all its forms and search for article taxable.

These instruments are devoted, in their management, to a special structure (Tax office) structured from central to local level.

Despite recent efforts made by the Algerian authorities to restrain tax cheating phenomenon, statistics recorded by surveillance teams, however shows that the cost-effectiveness of the accounting oversight for the year 2013 reached 36.255 million dinars, and 1.507 million DA for the control of in-depth comprehensive tax for the status of the same year.

This means that the shortage is still apparent, and evasion still exists.