مجلة البحوث في العلوم المالية والمحاسبية
Volume 10, Numéro 1, Pages 316-333
2025-06-30
The Contributions Of The Tax Advisor In Reducing The Risks Of Tax Control
Authors : Hamidi Ahmed Said . Khachab Aymane .
Abstract
This research paper aims to identify the extent of the tax consultant's contribution to reducing the risks of tax audits. To achieve this, an applied study was conducted in the sub-directorate of tax audits on a sample of economic institutions subject to tax audits, and a settlement of their tax situation was made. The study reached a set of findings, the most notable of which is that tax risks undermine the trust between the administration and the taxpayer. Therefore, tax consultation is considered a tool for tax management, as it helps in legally reducing the tax risks that burden the economic institution.
Keywords
Tax Audit; Tax Audit Risks; Tax Consultation; Tax Consultant
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Ben Alia Lakhdar
.
Rehouma Youssef
.
Djamaa Zahra
.
pages 327-346.
