فعالية الرقابة الجبائية في الحد من التهرب الضريبي : مركز الضرائب لولاية برج بوعريريج نموذجا

Abstract EN

This study aimed at researching how tax control contributes to reducing tax evasion through a field study at the level of the tax centers of Borj Bou Arerij to determine the effectiveness and range of procedures used in reducing tax evasion, In the practice of reducing tax evasion, the research results show that although the lack of effective document control plan in the boarrige center level helps to improve the level of tax collection and management.

especially in the ence of a four-year limitation for obsolescence and as a result, a considerable proportion of the annual tax collection documents did not submit a control statement, knowing that tax control is a mechanism to improve quality Tax declaration, increase tax collection and reduce tax evasion.