Accounting audit procedures within the framework of tax control and its role in reducing tax evasion

Abstract EN

The importance of studying this issue lies in the importance and place of the tax base in forming the state treasury, and accordingly, with the force of the legal rule, no tax or fee can be established or collected, unless the law stipulates that explicitly, as it clarifies its awareness, percentages, method of imposing, due dates, and financial and tax penalties resulting from Violate it.

This is in line with the market economy and economic policy in order to avoid the phenomenon of tax evasion.

And it is assumed that there will be procedures to maintain this container, including the procedures of accounting audit.

Therefore, we highlighted in this research paper the contribution of accounting audit procedures within the framework of tax control to reducing tax evasion.