دور الرقابة الجبائية في مكافحة السلوكات الجبائية المنحرفة للمكلفين بالضريبة في ظل علاقة الارتباط القوية بين القانون المحاسبي و القانون الجبائي : دراسة حالة الجزائر

الملخص EN

This study aimed to define the role of tax control in combating the deviant behavior of taxpayers especially after the application of The financial accounting system.

So we used the descriptive approach, the analytic approach, the case study approach in which we used SPSS software.

The study recommended the necessity for a strict framing of the tax legislation, the need to adopt a conceptual framework of taxation that takes into account all changes in the SCF and to adopt clear definitions from a fiscal and accounting point view, while providing a methodological guide on these changes.