تحليل دور المراجعة الجبائية في تدنية المخاطرات الجبائية في المؤسسات البترولية : دراسة حالة المؤسسة الوطنية لخدمات الآبار (E. N. S. P)‎ خلال عام 2019

Abstract EN

This study aims to highlight the role of tax auditing in minimizing tax risks in petroleum institutions, through studying the case of the National Well Services Corporation in Hassi Messaoud, by relying on an analysis, measurement and interpretation of reports and documents submitted by the institution, and examining all tax documents and reviewing them in order to obtain credibility of tax information And differences in fiscal documents.

The study concluded that the tax review allows obtaining indicators about the tax risk that the institution is exposed to, and is considered one of the effective tools in fiscal management to reduce the tax burden to a minimum, by exploiting the privileges established by tax legislation and thus reducing the tax risks to the institution under study.