أثر التحقيق المحاسبي في الحد من التهرب و الغش الضريبين : دراسة حالة الجزائر خلال الفترة 2000-2017

Abstract EN

This research paper deals with the impact of an accounting investigation in reducing tax evasion and fraud, a case study of Algeria during the period 2000-2017.

In order to measure and define the relationship between the variables subject of study.

theaccounting investigation variable was represented by the number of files subject to control and the reduction of tax fraud was expressed with the money recovered as a result of applying this type of control, so that the ordinary least squares method (OLS) was used in estimating the relationship between these variables.

The study concluded that there is a significant relationship with a negative sign for the constantparameter and Refunds, and a positive significant relationship between the number of files subject to accounting investigation and the amounts recovered as the estimated model does not suffer from any problems.

Key words: Accounting Investigation; Tax Evasion and Fraud; Refunds; Ordinary Least Squares method(OLS).

JEL Classification Cods: H21, H3, K34