JAER_Vol 08 N 02

JAER_Vol 08 N 02

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الأساليب المعاصرة لتسيير مخاطر عدم الامتثال في الإدارة الجبائية – المركز الجواري للضرائب الميلية أنموذجا دراسة تحليلية للفترة: 2016-2021
(جامعة الوادي University of Eloued, 2023-12-30) بوجاجة إبراهيم; ونادي رشيد
This study aimed to find out modern methods of managing the risks of non-compliance in tax administration, including the ATO compliance model applied to a sample of self-employed people of the proximity Centre for El Milia taxes in order to understand the factors affecting their behaviour towards compliance using the questionnaire as a search tool and analysis nocompliance ratios for 2016-2021 relying on the interview as a tool for collecting information .and the results of the study found that there was a convergence of no-compliance rates recorded at the proximity Center for El Milia Taxation and the degree of risk reached through The proposed study model which did not take the basic form developed by THE ATO, and it has been shown that the management of the risks of no-compliance in the proximity center of taxes in question is not carried out in accordance with contemporary methods and approaches as it is still limited to certain areas such as vessel management, control and disputes and has not exceeded the concept of research into the conduct of the taxpayer