مجلة النمو الاقتصادي والمقاولاتية
Volume 8, Numéro 2, Pages 1-15
2025-05-29
The Role Of Tax Audit In Enhancing Tax Compliance
Authors : Khaldi Hamida .
Abstract
This research paper aims to shed light on the importance of tax audit in enhancing tax compliance by striking a balance between fostering proper voluntary compliance and maintaining strict oversight. It emphasizes the transition from traditional tax audit approaches (reactive methods) to modern approaches (proactive methods), through which tax administrations seek to influence taxpayer behavior by increasing their trust in tax systems and their transparency. This involves adopting an integrated compliance system based on reliable technology and embedding tax rules into daily systems, enabling real-time or near-real-time interaction. Algeria strives to improve the efficiency of its tax control system through various reforms and the digitalization of its tax administration. However, the challenge of technological infrastructure remains a significant obstacle to the re-engineering of its tax system, particularly in the area of control.
Keywords
Tax audit ; tax compliance ; integrated compliance ; proactive approache ; Jibaytik & Mousahamatik
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