دور الفرق المختلطة للرقابة في محاربة التهرب الضريبي

Abstract

Joint control teams (taxes, customs, trade) represent a coordinating mechanism introduced by the Algerian legislator under Executive Decree No. 97-290, aiming to combat the phenomenon of tax evasion. Where these teams consist of officers selected from the three administrations. Their field effectiveness is demonstrated through conducting post-clearance audits on the documents and files of taxpayers, whether natural or legal persons, who engage in import, wholesale, and retail activities, in order to ensure the compliance of their various practices with the legislation in force. Furthermore, these joint investigations contribute to assessing compliance levels and detecting various violations, such as selling without invoicing, and unjustified inventory discrepancies, as well as detecting false declarations of imported goods' value intended to evade duties, and taking deterrent legal measures regarding them, such as revaluating goods and imposing the due fines, not to mention the tax adjustment, which includes reconstructing turnover, adjusting profits, and liquidating the due taxes and duties such as IRG, IBS, TVA, TAP. Despite the field efficiency of this mechanism, its operations face some challenges related to data sensitivity and mutual administrative secrecy among the three sectors. To overcome these obstacles and protect the national economy, it becomes necessary to accelerate digital transformation to enhance real-time coordination, and to modernize physical and human capabilities to raise collection and control efficiency.

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