مجلة المنهل الاقتصادي
Volume 6, Numéro 1, Pages 1419-1440
2023-06-07

Tax Audits Of The Fiscal Administration As Tax Risk Of Companies In Algeria



Authors : Bouabdallah Ammar . Labsaira Meriem .

Abstract

Taxation has become one of the main pillars of the company and one of its major concerns. Indeed, as taxation was founded to bring order to business, it presented the company with many risks of adjustments and penalties to be borne by companies through the tax control missions carried out by the fiscal administration. In fact, the tax audit is one of the forms of audit that helps companies to identify and measure the risks that may arise from a possible tax audit by the fiscal administration. In this research, we will study the impact of the number of control missions carried out by the fiscal administration and the tax risks of companies between the period 2000/2020, through the correlation calculated by the SPSS software.

Keywords

Tax audit; Risk; Tax control; Taxation; Tax risk

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