مسار برنامج التحقيق المحاسبي و الجبائي من الانتقاء الى التنفيذ : مديرية الولائية للضرائب البليدة

Abstract EN

This study aimed to analyze the reasons adopted in the selection of files and activities and to measure their impact on Programming for accounting and fiscal investigations based on the two annual programs 2018/2019 As well as stand on the achievements of the investigation office.

The study concluded that the tax administration has been adopted for classical reasons and not others that are largely limited and repeated in the cause of excessive burdens, and the study recommended the need to activate scientific reasons and indicators more accurate to ensure the proper selection of the files subject to oversight and to improve the financial profitability of the investigation operation.