فعالية الرقابة الجبائية في مكافحة التهرب الضريبي : دراسة حالة مديرية الضرائب لولاية البيض

Abstract EN

This study aims to address the issue of the effectiveness of fiscal control as a preventive, supervisory and punitive tool in combating the phenomenon of tax evasion, the latter which has become a threat to the state's economy and its tax system because of its dire effects on various levels.

Perhaps the most important finding of this study, which was dropped on the Directorate of Taxation for the state of El-Bayadh, is the length of fiscal measures, which reduces the number of cases handled by the supervisory body, as well as the amounts evaded by huge amounts capable of reviving the state treasury.