دور المحقق الجبائي في الحد من التهرب الضريبي : دراسة ميدانية

الملخص EN

This study aims at clarifying the role of the tax inspector in reducing tax fraud, by knowing the relationship between the requirements of the tax investigation profession and reduce tax fraud.

For this purpose, the questionnaire was distributed to the sample of tax inspectors of the tax directorate of the provinces of Laghouat and Djelfa.

After the statistical data collection and analysis by the SPSS.19 program and the testing of the hypotheses of the study through the Kay square test.

The study found that the possession of the tax inspector for the adequate training courses, the university qualification, the appropriate scientific specialization, and the necessary professional experience are among the requirements of the investigation profession to reduce tax fraud.