مدى التزام مفتشي الضرائب بقواعد سلوك و آداب ممارسة مهمة التدقيق الجبائي : دراسة تحليلية على مستوى مديرتي الضرائب لولايتي سطيف-مسيلة

Abstract EN

The study aims at defining the rules of conduct and the ethics of the exercise of the tax audit in Algeria.

The study deals with the conceptual framework of the tax audit, the definition of the rules of conduct and the ethics of practicing the profession and the standards adopted in the audit.

In the practical aspect, In order to ascertain the extent to which the inspectors of the penal administration comply with the rules of conduct and ethics of the profession in the exercise of the tax audit function