دور التحقيق الجبائي في تفعيا متطلبات حوكمة المؤسسات دراسة حالة مؤسسة بمديرية الضرائب لولاية المدية للفترة 2014-2017

Abstract

This study aims to highlight the role of the tax investigation in activating the governance requirements of institutions, by highlighting its most important contributions included in the legal and regulatory texts governing its application procedures. The study found that the tax investigation, contributes significantly to the confirmation and credibility of the accounting information contained in the financial statements and improves them. Thereby increasing the level of disclosure and transparency, to know the real financial situation of the economic institution, and the preservation of the rights of the public treasury. This is through the investigation of this accountability on the one hand, and on the other hand, the tax investigation works to activate the supervisory role on the performance of the administrators of the institution, and to hold them accountable and responsible for the mistakes and abuses they commit.Which are aimed at achieving their personal interests , and violating the rights of other interests through an in-depth investigation of the overall tax situation, that affects the financial assets and components of the lifestyle of the person and his family members. As a tax investigation practiced by a supervisory body, represented in the tax administration which is one of the parties to the interests, works to fight financial and administrative corruption within institutions.Thus,it is an external mechanism for the application of governance in economic institutions.