دور المراجعة الجبائية في تخفيض الخطر الجبائي في المؤسسة الاقتصادية

Abstract

This study aims to highlight the role of tax auditing in reducing tax risk within economic enterprises through a case study of the Ain El Kebira Cement Company in Sétif. The main research problem is to determine the extent to which tax auditing contributes to reducing tax risks and enhancing compliance with tax legislation.

The study adopted a descriptive and analytical approach based on the theoretical framework of tax auditing and tax risk, in addition to a field case study through the analysis of the company's tax and accounting documents.

The findings reveal that tax auditing is an effective tool for detecting and diagnosing tax errors and irregularities before they lead to financial penalties and sanctions. It also contributes to strengthening the internal control system, improving tax compliance, and reducing risks resulting from non-compliance with tax regulations. The study recommends enhancing the implementation of tax auditing in economic enterprises, developing human competencies, and keeping pace with continuous changes in tax legislation to ensure sound tax management