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دور الرقابة الجبائية في تفعيل عملية التحصيل الضريبي خلال الفترة (2010 2014) دراسة حالة مديرية الضرائب لولاية ميلة
دور الرقابة الجبائية في تفعيل عملية التحصيل الضريبي خلال الفترة (2010 2014) دراسة حالة مديرية الضرائب لولاية ميلة
)0202-0202(
djabou53@yahoo.com sofianekheloufi2@gmail.com
Abstract:
This study deals with the subject of fiscal control and its role in activating
the tax collection based on the reality of the Algerian tax system and the
challenges faced by this system in light of several obstacles, the most prominent
of which is the phenomenon of tax evasion and the risks it poses on the level of
the national economy in general and deterioration in the proceeds of the public
treasury in particular .Finally, we concluded that fiscal control, when properly
controlled, is capable of activating tax collection. This is in accordance with the
tax revenues obtained from the fiscal control process, which represents the rights
of the public treasury, which were violated by tax evaders
Keywords: Criminal investigation, Tax evasion, Tax collection, Accounting
investigation, Investigation of the overall tax situation.
591
خلويف سفيان وبوجريو عبد الرؤوف جملة ميالف للبحوث والدراسات
مقدمة:
()9152-9151
Vérification approfondie
de la situation fiscal d’ensemble (VASFE)
IRG
52.11 11.52
2.192.922.11 51.111.112.11 91.115.191.11
% %
11.11 92.22
21.591.115.11 9.999.221.11 29.215.595.11
% %
5
511 5991
6
21 599 7
95 211 8
95 92 9151 9
10
9155 9151