دور التحقيق المحاسبي في إعادة تأسيس الوعاء الضريبي للمكلفين بالضريبة

Abstract

This study aims to highlight the effective role of accounting audits in re-establishing the tax base on a sound basis, thereby ensuring the collection of due tax revenues. It focuses on the accounting audit procedures implemented at the Setif Tax Center and adopts a descriptive-analytical approach. The findings indicate that accounting audits constitute an effective control mechanism for detecting tax violations and accurately assessing taxpayers' actual tax base. Accordingly, the study recommends strengthening the human and technical capacities of the tax administration in the field of accounting auditing to enhance tax collection efficiency in the face of the complexities of the contemporary economic environment and the evolving methods of tax evasion.