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| Titre : | دور التحقيق المعمق للوضعية الشاملة في تفعيل الرقابة الجبائية للحد من التهرب الضريبي : دراسة حالة المديرية الولائية للضرائب سطيف | | Type de document : | texte imprimé | | Auteurs : | مشري مريم نور اليقين, Auteur ; مسكين رهام, Auteur ; حمر العين محمد, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية سطيف | | Année de publication : | 2024 | | Importance : | 120 | | Format : | CD/DVD | | ISBN/ISSN/EAN : | TH/M4938 | | Langues : | Arabe | | Tags : | التحقيق المعمق، الوضعية الجبائية، الرقابة الجبائية، التهرب الضريبي، المحققين الجبائيين.
In-depth investigation, tax situation, tax control, taxevasion, taxinvestigators. | | Résumé : | The studyaimed to highlight the importance of taxauditing as the mostappropriatelegaldeterrentmethod to recoverevaded public treasuryfunds. Additionally, itemphasized the significance of in-depthtax investigation, particularly the comprehensiveauditing of the overalltax situation of individuals, in uncoveringundeclared real incomes. This wasbased on a case study of an in-depth investigation of the overalltax situation as a control tool to reducetaxevasion. The studyconcludedthat the in-depth investigation of individuals' tax situations is one of the mostcriticalforms of tax control, aiming to revealdiscrepanciesbetweenactual and declaredincome. This investigation applies to individualssubject to incometax for the last four years and encompasses all theirincomes and assets, ensuring the accuracy of declarations and monitoring the consistencybetweendeclaredincomes and overallwealth. Taxpayersenjoyseveralrights and guaranteesadhered to by the tax administration, and the Directorate of Research and Audits conductsthis investigation at central, regional, and provincial levels. In Sétif province, the TaxDirectoratestrives to implementtax control proceduresdespiteresourceshortages. Based on the findings, the studyrecommendedraisingtaxawareness, expanding the scope of the investigation, reducingtax pressure, stabilizingtaxlegislation, training taxinvestigators, and limiting the granting of taxprivileges.
| | En ligne : | https://drive.google.com/file/d/1ZPRq5vjEQ5ANhLEV7lLo6ndoOqd6xjuy/view?usp=drive [...] |
دور التحقيق المعمق للوضعية الشاملة في تفعيل الرقابة الجبائية للحد من التهرب الضريبي : دراسة حالة المديرية الولائية للضرائب سطيف [texte imprimé] / مشري مريم نور اليقين, Auteur ; مسكين رهام, Auteur ; حمر العين محمد, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية سطيف, 2024 . - 120 ; CD/DVD. ISSN : TH/M4938 Langues : Arabe | Tags : | التحقيق المعمق، الوضعية الجبائية، الرقابة الجبائية، التهرب الضريبي، المحققين الجبائيين.
In-depth investigation, tax situation, tax control, taxevasion, taxinvestigators. | | Résumé : | The studyaimed to highlight the importance of taxauditing as the mostappropriatelegaldeterrentmethod to recoverevaded public treasuryfunds. Additionally, itemphasized the significance of in-depthtax investigation, particularly the comprehensiveauditing of the overalltax situation of individuals, in uncoveringundeclared real incomes. This wasbased on a case study of an in-depth investigation of the overalltax situation as a control tool to reducetaxevasion. The studyconcludedthat the in-depth investigation of individuals' tax situations is one of the mostcriticalforms of tax control, aiming to revealdiscrepanciesbetweenactual and declaredincome. This investigation applies to individualssubject to incometax for the last four years and encompasses all theirincomes and assets, ensuring the accuracy of declarations and monitoring the consistencybetweendeclaredincomes and overallwealth. Taxpayersenjoyseveralrights and guaranteesadhered to by the tax administration, and the Directorate of Research and Audits conductsthis investigation at central, regional, and provincial levels. In Sétif province, the TaxDirectoratestrives to implementtax control proceduresdespiteresourceshortages. Based on the findings, the studyrecommendedraisingtaxawareness, expanding the scope of the investigation, reducingtax pressure, stabilizingtaxlegislation, training taxinvestigators, and limiting the granting of taxprivileges.
| | En ligne : | https://drive.google.com/file/d/1ZPRq5vjEQ5ANhLEV7lLo6ndoOqd6xjuy/view?usp=drive [...] |
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