فعالية التحقيق المحاسبي في الكشف عن مظاهر التهرب الجبائي : حالة مديرية الضرائب لولاية أدرار خلال الفترة 2005-2015

Abstract EN

This paper attempts to research highlighting the importance of investigating accounting as a tool of control tax, and through the investigation in the overall statements, processes and recordings accounting and financial taxpayers to pay the tax and ensure their conformity with the data material, where they are behind this process discover many errors and forms of fraud that can be committed to taxpayers.

That could lead to the growing phenomenon of tax evasion, and then the emergence of negative repercussions on the state treasury.

Therefore the development of national and local alike