تفعيل المراجعة الجبائية لتحسين التسيير الجبائي في المؤسسات الاقتصادية (دراسة حالة مؤسسة سونلغاز–ورقلة، للفترة 2019-2024)

Résumé: This study aims to shed light on the role of tax auditing in enhancing tax management within economic institutions, and to assess to what extent tax auditing can contribute to improving tax management performance in these institutions. The study utilized a descriptive and analytical approach, in addition to a case study method where interviews and analysis of institutional documents were employed, this was done to evaluate the effectiveness of tax auditing in enhancing tax management performance within economic institutions ,And among the results reached The presence of competent auditors facilitates the audit process ,The presence of an effective internal control system that contributes to reducing tax errors ,The tax audit has a major and effective role in improving the tax management process. If the audit is accurate, this will be reflected in the institution not falling into tax errors, as well as obtaining privileges that help the institution reduce the potential tax burden.

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