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دور المحقق الجبائي في الحد من التهرب الضريبي : دراسة ميدانية
Joint Authors
Source
Issue
Vol. 8, Issue 2 (31 Dec. 2018), pp.183-195, 13 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2018-12-31
Country of Publication
Algeria
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims at clarifying the role of the tax inspector in reducing tax fraud, by knowing the relationship between the requirements of the tax investigation profession and reduce tax fraud.
For this purpose, the questionnaire was distributed to the sample of tax inspectors of the tax directorate of the provinces of Laghouat and Djelfa.
After the statistical data collection and analysis by the SPSS.19 program and the testing of the hypotheses of the study through the Kay square test.
The study found that the possession of the tax inspector for the adequate training courses, the university qualification, the appropriate scientific specialization, and the necessary professional experience are among the requirements of the investigation profession to reduce tax fraud.
American Psychological Association (APA)
ابن ثابت، علال وبوفاتح، بلقاسم. 2018. دور المحقق الجبائي في الحد من التهرب الضريبي : دراسة ميدانية. رؤى اقتصادية،مج. 8، ع. 2، ص ص. 183-195.
https://search.emarefa.net/detail/BIM-861775
Modern Language Association (MLA)
ابن ثابت، علال وبوفاتح، بلقاسم. دور المحقق الجبائي في الحد من التهرب الضريبي : دراسة ميدانية. رؤى اقتصادية مج. 8، ع. 2 (2018)، ص ص. 183-195.
https://search.emarefa.net/detail/BIM-861775
American Medical Association (AMA)
ابن ثابت، علال وبوفاتح، بلقاسم. دور المحقق الجبائي في الحد من التهرب الضريبي : دراسة ميدانية. رؤى اقتصادية. 2018. مج. 8، ع. 2، ص ص. 183-195.
https://search.emarefa.net/detail/BIM-861775
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-861775