دور التحقيقات المحاسبية الجبائية في تدقيق تصريحات المكلفين : قراءة تحليلية لقانون الإجراءات الجبائية الجزائري

الملخص EN

This study deals with a subject of great importance to the level of the Algerian tax system of tax evasion, which is combated by the many tax oversight mechanisms, the most important of the accounting investigation of the content of statements, where tax payers tax help these investigations in the detection and reduction of this growing phenomenon.