دور آليات الحوكمة الضريبية في تحقيق التنمية المستدامة من وجهتي نظر العاملين بمديرية الضرائب لولاية بسكرة والمدققين الخارجيين

Abstract EN

The study aimed to know the role of tax governance mechanisms in achieving sustainable development from the two perspectives of employees of the Tax Directorate of the state of Biskra and the external auditors.

The study found that: There is a significant correlation between tax governance mechanisms and sustainable development, Significant effect of tax governance mechanisms on sustainable developmentThe application of the principles of tax governance principles in the General Tax Authority leads to an increase in tax revenues that contribute to achieving sustainable development, The study also recommended working to develop a guide for tax governance rules and controls in order to achieve fairness and transparency and to protect all stakeholders in the tax system.