مساهمة التدقيق الجبائي في الحد من التهرب الضريبي
Résumé: This study explores the effectiveness of tax auditing as a tool for mitigating tax evasion. Tax evasion poses a significant challenge, limiting a state's ability to generate revenue and finance essential public expenditures. To illuminate this issue, the research examines two real-world cases, each subjected to a tailored audit approach. These approaches included accounting investigations and in-depth examinations of overall tax situations. The research acknowledges that despite extensive measures implemented by the state and tax authorities, tax evasion persists. Factors contributing to this persistence include legal loopholes exploited by taxpayers, a lack of tax awareness among citizens, and the inherent difficulty of accurately measuring and determining individual tax bases. To effectively combat tax evasion, the study emphasizes the need for enhanced coordination between tax administrations and various public entities.
Mots-clès:
Nos services universitaires et académiques
Thèses-Algérie vous propose ses divers services d’édition: mise en page, révision, correction, traduction, analyse du plagiat, ainsi que la réalisation des supports graphiques et de présentation (Slideshows).
Obtenez dès à présent et en toute facilité votre devis gratuit et une estimation de la durée de réalisation et bénéficiez d'une qualité de travail irréprochable et d'un temps de livraison imbattable!