مجلة افاق علوم الادارة والاقتصاد
Volume 10, Numéro 1, Pages 554-573
2026-07-30
The Effectiveness Of Tax Auditing In Combating Tax Evasion Under Recent Legislative Reforms: An Empirical Case Study Of A Tax Inspection In Algeria
Authors : Redda Khadidja .
Abstract
This study investigates the structural effectiveness of tax auditing as a primary mechanism to mitigate tax evasion in Algeria, contextualized within recent legislative adjustments. Adopting a descriptive-analytical framework paired with an in-depth empirical case study of a manufacturing company (SARL X) monitored by a regional tax inspection, this paper evaluates the mechanisms utilized by tax administrators to detect both legal loopholes and illegal concealment methods. The empirical investigation reveals significant tax evasion patterns through the under-declaration of raw material consumption and sales. Following the audit, substantial tax discrepancies were uncovered, leading to a total reassessment across Corporate Income Tax (IBS), Value Added Tax (TVA), and Global Income Tax (IRG). Specifically, the audit successfully identified over 109 million DZD in undeclared turnover for the fiscal year 2019 alone, resulting in massive fiscal reinstatements and a 25% penalty application. The study concludes that while current tax audits are quantitatively effective at recovering lost revenue, their preventive capacity remains constrained by low tax compliance awareness and structural limitations. It recommends continuous digital integration via the JIBAYATIC system and specialized technical training for audit personnel to curb the evolving digital and informal economy.
Keywords
Tax Auditing,Tax Evasion, Fiscal Adjustments, Algeria.
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
مشقق الحسين
.
بشيش عبد المالك
.
ص 108-127.
