أثـــــــر التدقيــــــــق الـــــــــــمحاســـــبـــــــــي على الرقابة الجبائية

Abstract

The curent study, which has been conducted at the tax centre, aims at shiding light on the role of the accounting auditing in supporting fiscal control in algeria where the system encounters many difficulties such as fraud and tax evasion. These two problems have negative effects on the economy in general and the public treasury in particular as they cause a big los to its mony. The accounting auditing is used to ensure the credibity of the statements written by the taxpayers and disclose any intenational or unintenatioal desiving, this procedure aimes at realizing fiscal control , which is consdered as a prevention. In this study, we have concluded thats auditors must know tax laws, be in accordance will all the related updates, and take the accounting principles into account in order to disclose any breaches related to the accountings process.