دور الرقابة الجبائية في مكافحة ظاهرة التهرب الضريبي و الحد منها : دراسة حالة تحقيق في ملف جبائي لمدرية الضرائب لولاية تسمسيلت للفترة 2011-2014

Abstract EN

This study aimed to clarify the extent of the contribution of tax control in reducing the phenomenon of tax evasion of all kinds by using the various legal methods granted by the tax legislator to the tax administration and preserving public funds from theft and plunder.

Therefore, improving the revenue of regular collection depends on identifying, following up, monitoring and following up the taxpayer And their activities by controlling the tax base and combating tax evasion in order for it to have a positive impact on the regular collection revenues, Perhaps the most prominent finding of the study, which was dropped on the investigation of a tax file for the Tax Directorate of the State of Tissemsilt, is that the sums evaded are very large and able to revive the state treasury by merging the various rights and fines into the tax base.