الحوكمة و دورها في تحسين عملية التدقيق الجبائي

الملخص EN

The purpose of this paper is to present the role of Companies governance application in improving the operation of tax examination, which is regarded as one of the most important mechanisms used by the Fiscal administration to verify the credibility of the financial lists, and that consequently leads to tax incomes augmentation and tax fraud confrontation.

A practical study has been done within both: Tax directorate and Tax centre at the wilaya of Saida, by directing a questionnaire to a sample of employees from the tax examination service, which consists of a number of statements about the relationship between Companies governance and fiscal examination.

This study finding is that the application of governance has an important fundamental role in the tax examination operation improvement and efficiency.