تحديات المراقب الجبائي في تشخيص و علاج المتلازمات المحاسبية و المالية بمديرية كبريات المؤسسات : متلازمة الإبداع المحاسبي نموذجا

Abstract EN

This study highlighted on the theoretical side a sample concept of accounting and financial syndromes, their most important forms and touched on the main professional and ethical tax controller's qualifications and the factors of his success in detecting them.

In the field study, the accounting creativity syndrome has been selected as a model by conducting an accounting investigation mission for the years 2014, 2015, 2016 and 2017, and revealed the most important fraudulent practices aimed to circumvent and tax evasion in The Directorate of Tax Control affiliated to the Directorate of Major Institutions.

The study concluded that the tax treatment of the accounting and financial syndrome is by editing individual roles that includes all taxes and fees evaded with the addition of fines and penalties corresponding, and including the violators taxpayers in the national file of evaders and bringing them to justice.