دور التحقيق الجبائي المعمق في تفعيل الحوكمة الضريبية لمكافحة التهرب الضريبي : دراسة ميدانية بالمديرية الفرعية للرقابة الجبائية بسطيف

الملخص EN

This study aimed to clarify the relationship between the fiscal audit and the tax governance and their impact on the fiscal revenue.

In fact, the fiscal audit is a preventive and effective control tool for respecting the tax laws, especially the declarative fiscal system.

Based on theoretical and practical parts , it has been shown that the fiscal governance represented by the fiscal audit has a very important role in the preservation and recovery of significant tax revenue ; This result had been verified through the study of the in-depth investigation case in the overall fiscal position in the Setif taxes directorate.

Finally, the study had shown that the fiscal audit is an important instrument that is used to improve the fiscal governance, overcome the fiscal evasion and increase the fiscal revenue.

Key Words : fiscal governance, fiscal audit, fiscal revenue