مساهمة التحقيق الجبائي في كبح ظاهرة التهرب الضريبي: مركز الضرائب بالجلفة أنموذجا

Abstract EN

This study was aimed at highlighting the contribution of the fiscal investigation to curbing the phenomenon of tax evasion, which has become one of the main obstacles to economic development in view of the realities of Algeria's fiscal system and the difficulties it faces.

the study found a series of findings, the most important of which was that the phenomenon of tax evasion is one of the most important challenges facing the tax system because of its adverse effects on the national economy.

the results of the fiscal investigation at the level of the tax Centre in al-Jalfa are evidence of its importance in curbing the phenomenon of tax evasion.