Fiscal Control through the Correct Investigation in Accounting: Procedures and Features

Abstract

The tax administration in Algeria exercises its authority to audit tax declarations submitted by taxpayers, aiming to verify their accuracy and credibility. This is achieved through a range of procedures and auditing tools employed by various tax departments, each within their respective areas of responsibility. Among the external tax auditing methods, tax investigations, including targeted accounting audits, not only involve the examination and review of documents and records but also encompass on-site inspections of the taxpayer's business premises. This type of investigation is characterized by specific procedures and features. The research has determined that while this investigative approach has practical advantages, it also possesses certain drawbacks that may diminish the effectiveness of tax auditing.