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| Titre : | دور التحقيق الجبائي في مكافحة التهرب الضريبي : دراسة حالة مركز الضرائب - سطيف - | | Type de document : | texte imprimé | | Auteurs : | بوطالبي عبد الحليم, Auteur ; غراب عبد الكريم, Auteur ; ثابت لطفي, Auteur ; الحاج حلقوم, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية و العلوم التجارية وعلوم التسيير | | Année de publication : | 2024 | | Importance : | 120 | | Format : | نسخة الكترونية | | ISBN/ISSN/EAN : | TH/M4686 | | Langues : | Arabe | | Tags : | Taxes, tax investigation, tax administration, taxfraud, tax control | | Résumé : | ABSTRACT
This note deals with the role of tax investigation in the fightagainsttaxfraud, in view of the importance of tax control in the field of combatingtaxfraud, based on a case studyaccording to the tax investigation.
The tax investigation is the most important procedurefollowed by the tax administration, whichis a legaltool in its hands. This studyis an attempt to highlight the role of fiscal control in the exercise of itspowers in collecting taxes, sothat the investigation is to recoverfunds of the public treasury, where taxes are a heavyburden on thosechargedwith performance, which leads sometaxpayers to followillegalmethods to evadepaying taxes Whichiscalled the taxfraud and to complement the problem of research more This studywas an attempt to reachpreventive and deterrentmethods to reducethisphenomenon.
| | En ligne : | https://drive.google.com/file/d/1-kgLZIyOPfBNX2552RwnCcmrvxc-jNlR/view?usp=drive [...] |
دور التحقيق الجبائي في مكافحة التهرب الضريبي : دراسة حالة مركز الضرائب - سطيف - [texte imprimé] / بوطالبي عبد الحليم, Auteur ; غراب عبد الكريم, Auteur ; ثابت لطفي, Auteur ; الحاج حلقوم, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية و العلوم التجارية وعلوم التسيير, 2024 . - 120 ; نسخة الكترونية. ISSN : TH/M4686 Langues : Arabe | Tags : | Taxes, tax investigation, tax administration, taxfraud, tax control | | Résumé : | ABSTRACT
This note deals with the role of tax investigation in the fightagainsttaxfraud, in view of the importance of tax control in the field of combatingtaxfraud, based on a case studyaccording to the tax investigation.
The tax investigation is the most important procedurefollowed by the tax administration, whichis a legaltool in its hands. This studyis an attempt to highlight the role of fiscal control in the exercise of itspowers in collecting taxes, sothat the investigation is to recoverfunds of the public treasury, where taxes are a heavyburden on thosechargedwith performance, which leads sometaxpayers to followillegalmethods to evadepaying taxes Whichiscalled the taxfraud and to complement the problem of research more This studywas an attempt to reachpreventive and deterrentmethods to reducethisphenomenon.
| | En ligne : | https://drive.google.com/file/d/1-kgLZIyOPfBNX2552RwnCcmrvxc-jNlR/view?usp=drive [...] |
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