دور الرقابة الجبائية في الحد من التلاعب المحاسبي : مقاربة تسييرية لإدارة الضرائب لولاية سطيف

Abstract EN

The enterprise uses accounting estimates that serve its interests by manipulating accounting records, and works to reduce its accounting result and thus reduce the tax base; Attentionhas increased in fighting these practices by applying tax control on accountancy of enterprises to detect intentional excesses.

The study aims to monitor and address the most important abuses through a management approach uses by the tax administration of Setif province, based on tax and accounting laws; We concluded that tax control has a positive role in limiting creative accounting practices by determines the realturnoverand profit that represents the true image of the enterprise.