دراسات اقتصادية
Volume 19, Numéro 3, Pages 286-300
2025-11-02

Risk-based Tax Audit Strategies, Used By The Algerian Tax Administration For Selecting Taxpayers For An External Tax Audit.



Authors : Bouzir Ikram . Benikhelef Faiza .

Abstract

This study aims to find out about the approach adopted for the selection of companies undergoing tax audits in Algeria. A critical analysis of the approach adopted was then drawn up in comparison with the results and recommendations set out in the articles examined during the compilation of this study. This study relies on an ethnographic method based essentially on semi-structured interviews conducted with tax administration staff in order to find out about the approach adopted for the selection of companies undergoing tax audits. A critical analysis of the approach adopted was then drawn up in comparison with the results and recommendations set out in the articles examined during the compilation of this study. We found that the Algerian tax administration is conscious that the most effective strategy to frightening taxpayers’ tax evasion is a combination of risk-based and random audits.

Keywords

 tax audit ; tax risk ;  Risk-based tax audit ;  random audit ;  tax evasion ;  audit-selection

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