الرقابة الجبائية كآلية لتعزيز جودة المعلومات المحاسبية : دراسة حالة المديرية الفرعية للرقابة الجبائية لولاية المسيلة

Abstract EN

Accounting information is considered one of the necessary inputs to rationalize decisions in institutions, especially those related to the financial structure, the list of financial position and the business number.

Its transparency and honesty contribute to winning the confidence of all parties alike.

This research aims to highlight the contribution of tax control to improving the quality of accounting information, by testing that at the level of the Sub-Directorate of Tax Control in the Wilayat of M’sila, and it was concluded that the tax control has a role in improving the quality of accounting information, especially if it is supported by the means to ensure this.