التحقيق المصوب في المحاسبة كآلية لتعزيز المراجعة الجبائية في الجزائر

الملخص EN

The aim of this study is to highlight the role played by the punctual verification in comptability for the development of audit fiscal in Algeria.

Moreover, it is a mechanism of audit fiscal that contributes to the recovery of public treasury rights by combating tax evasion, discovering and correcting errors and omissions by taxpayers.

, In order to support the Algerian tax system, which is a statement giving the taxpayers the freedom to submit their periodic and annual tax statements.

It also investigates tax deductible TVA refunds, which are refunded by the taxpayer rather than deducted from the TVA on their sales, if the legal conditions permit.