فعالية التحقيق الجبائي في اكتشاف الغش الجبائي في الجزائر : دراسة تطبيقية على مستوى مديرية الضرائب الولائية بأدرار

الملخص EN

The paper aims to analyze the effectiveness of the tax verification in the detection of Tax evasion in Algeria, through two axes: The first is purely theoretical, which deals with the nature of the tax verification as a tool for detecting the tax evasion, where the various concepts of verification and fraud, the discovery of tax evasion.

The second axis is to analyze the effectiveness of the fiscal verification in an applied manner on a tax file that was subjected to tax verification by the direction of the taxes of the Wilaya of Adrar, by reconstitution of taxable base and subjecting it to taxable performance.