Title of the article (The role of the tax records in proving the crime of tax evasion)

Abstract

The follow-up of the crime of tax evasion imposes on the tax administration the necessity to establish definitive evidence to convict the perpetrator of this crime، so it is often resorted to proof through tax records، especially those related to inspections and seizures، which are drawn up according to procedures and formalities stipulated by the Algerian legislator under the various tax laws. And it is carried out by specialized agents، whether they belong to the tax administration or outside the tax sector، and these records have absolute authority in proof before the judiciary، and their authority may be relative.