AE_Vol 03 N 01

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Browsing AE_Vol 03 N 01 by Author "بلخيري, محمد سعد الدين"

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    آليات الرقابة الجبائية الحديثة ودورها في فحص الوضعية الجبائية الشاملة للمؤسسات الاقتصادية
    (جامعة الوادي - University of Eloued, 2020-06-30) بلخيري, محمد سعد الدين; مصمودي, أنيس
    This study aimed to identify the roleof fiscal control in assessing the globatax situation of Algerian economicentities through the case aneconomicSPAentityaffiliatedto the Tax Center of Constantine, whichis a quarrylocated in Didouche Mourad in the wilaya of Constantine. We chose thisentitybecauseof the specificfeaturesof taxes imposed on the miningsectorsuch as the tax on the profits of mines IBM. Our resultsindicatethatfiscal control has a prominentrole in examining and diagnosing the taxsituation of the entity and monitoring the statements submitted by taxpayers, which would achieve a set of economic, social, and evenfinancial goals.