الفحص الضريبي الإلكتروني كأداة لتفعيل عمل الإدارة الضريبية، نحو نموذج لنظام المعلومات الإلكترونية في الإدارة الضريبية في الجزائر

الملخص EN

This research is concerned with the study of the aspects related to electronic tax examination.

In this study, the descriptive and analytical method was used.

The results of the study indicated that the electronic tax examination is the study, analysis and examination of the electronic accounting systems and the financial lists and reports prepared under the electronic paperless system, Which leads the procedures are to be implemented as quickly as possible.

The examiner should be familiar with computer applications and software.

The examiner should also obtain information on the electronic operating conditions of the data related to the examination plan.

In the initial examination and evaluation of the internal control system, should be also the recognized accounting system of the institutions.