دور المراجعة الجبائية في تحسين جودة التصريحات الجبائية
Résumé: This study aims at the role of tax review in improving the quality of tax declarations, one of the tools that the institution relies on in order to diagnose its tax situation and rationalize its financial decisions, by taking care to control the various tax burdens and costs resulting from mishandling of laws and legislation and breach of realistic legal obligations It shall bear upon it, especially the tax declarations that make it bear all the penalties and fines imposed on it by the tax legislator on the institution as a means by which it recognizes all information and accounts that reflect its true tax status in order to determine its tax base. Our reliance, through the study, on highlighting the role of the tax review and the extent of its contribution to improving the quality of tax declarations, as it is one of the effective tools that contribute to the detection of errors and omissions in the declaration. Where we have asked investigative questions to many of the relevant parties, it has been communicated that the tax review has an effective role in improving the quality of tax declarations of the taxpayers
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