أثر التدقيق الجبائي على قرار الإمتثال الجبائي : دراسة حالة عينة من المؤسسات الاقتصادية بولاية الشلف

Abstract EN

This study aims to shed light on the impact of the fiscal audit on the tax compliance decision of the taxpayer, through the results obtained from analyzing the data of a questionnaire applied to a group of economic institutions at the level of Chlef state.

The study sample included a group of accountants, auditors and managers, numbering 37 individuals.

To prove the relationship between the research variables, the Statistical Package for Social Sciences (SPSS) was used, in addition to several statistical tools to analyze the questionnaire, represented by the arithmetic mean, standard deviation and percentages, in addition to the Alpha Cronbach coefficient, Shapiro-Wilk test and t-test for one sample.

The study concluded that the fiscal audit has an important role in the fiscal management of the institution and contributes to protecting it from the surrounding fiscal risks, and there is a significant impact of the fiscal audit on the decision of tax compliance with the taxpayers.