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https://dspace.univ-ouargla.dz/jspui/handle/123456789/36287
Title: | Fiscal Control as a Means of Reducing Tax Evasion |
Other Titles: | An Applied Study at the Ksar el Bukhari Tax Center (State of Medea), Focusing on Income Tax, Specifically the Real Estate Income Category |
Authors: | رشيد جريبة عمر الفاروق زرقوف |
Keywords: | Fiscal Control Tax Audit Tax Evasion Income Tax Real Estate Income |
Issue Date: | 30-Jun-2024 |
Series/Report no.: | Number 20 june 2024/ V 11 N 1; |
Abstract: | The study examined the role of Fiscal control in reducing tax evasion, focusing on income tax, specifically the real estate income category. The results showed that tax control is an effective tool for tax regulation and achieving tax compliance, which enhances social justice and promotes economic growth. The study suggests simplifying tax procedures and the enhancement of tax awareness among taxpayers, opening up electronic declaration and payment for this tax on the website, in addition to providing sufficient human and material resources to ensure the success of implementing tax control measures |
Description: | Algerian Review of Economic Development |
URI: | https://dspace.univ-ouargla.dz/jspui/handle/123456789/36287 |
ISSN: | 2392-5302 |
Appears in Collections: | Number 20 june 2024/ V 11 N 1 |
Files in This Item:
File | Description | Size | Format | |
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AERD110103.pdf | 860,09 kB | Adobe PDF | View/Open |
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