Tax Control as a Mechanism for Activating the Principles of Tax Governance in the Algerian Business Environment- A Field Study

Abstract

This study aimed to highlight the role of tax control in activating the principles of tax governance by emphasizing its impact as one of the key mechanisms employed by the tax administration to verify the credibility of financial statements and ensure compliance with tax laws and regulations. This is achieved through the application of the principles and mechanisms upon which tax governance is based. The study explored the topic of tax governance and the contributions of tax control in activating its principles. through a field study in the form of a questionnaire administered to a sample of 102 individuals, including academics and both internal and external professionals. The study concluded that tax control, as a mechanism of tax governance, has a positive correlation with tax revenues. It enhances accountability and responsibility for both taxpayers and the tax administration by enforcing the tax control process on taxpayers. This leads to increased tax disclosure and the realization of tax justice in dealing with taxpayers' rights, with the ultimate goal of preserving public treasury funds. This highlights the contribution of tax control to the activation of tax governance principles within economic institutions