The Role of In-Depth Audit of the Comprehensive Tax Situation in Activating the Principles of Tax Governance – A Case Study of a Tax File at the Tax Center of Ghardaia Province

Abstract

The in-depth audit of the comprehensive tax situation is one of the most important mechanisms adopted by the Algerian tax administration to enhance transparency and improve the relationship between taxpayers and tax authorities This study aims to examine the role of such audits in activating the principles of tax governance by comparing tax declarations with accounting and financial data, which makes it possible to identify shortcomings and verify the accuracy of tax obligations, To achieve this objective, a case study of a tax file was conducted at the Tax Center of Ghardaia Province. The study concluded with several findings, most notably that the implementation of the in-depth audit of the comprehensive tax situation contributes to consolidating the principles of tax governance, namely accountability and transparency Moreover, it ensures the fair distribution of the tax burden and strengthens the trust between the tax administration and the taxpayer