فعالية المراجعة الجبائية في الرفع من كفاءة التسيير الجبائي في المؤسسة الاقتصادية الجزائرية : دراسة ميدانية لعينة من المراجعين في الجنوب الشرقي الجزائري سنة 2021

Abstract EN

This study aims to try to identify the effectiveness and ability of the fiscal audit to raise the efficiency of fiscal management in the economic institution in the Algerian accounting environment, through the role of fiscal management in the continuity of the institution, through the integrity of fiscal declarations, according to the declarative tax system that depends Any economic institution in accordance with the tax legislation, and for that, a questionnaire was directed to a sample of auditors and practitioners of the accounting profession in the southeast of Algeria to know their tax system, as well as the role of fiscal audit in raising the effectiveness of the tax management in the institution.

SPPS.

22 and Excel programs to analyze the data and the obtained data.

The study reached many results, the most important of which was that the fiscal management has an important role in the continuity of the economic institution, and that the audit is effective in influencing the fiscal management through the effectiveness and ability of the fiscal audit to judge the integrity of the tax statements in the economic institution.