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Abstract

تهدف هذه الد راسة إلى معرفة المساهمة الفعالة للتدقيق المالي في الحد من التهرب الضريبي ، حيث يعتبر هذا الموضوع موضوعا حساسا لما ينطوي عليه من تأثيرات على الاقتصاد الوطني ، خاصة ضمن التصريحات المعمول بها ، كما انه و من المعروف أن الضريبة كانت و لا تزال بمثابة اكبر مورد مالي تعتمد عليها الدولة في رسم و تنفيذ سياستها التنموية
لذا نجد ان التدقيق المالي دورا فعالا في مكافحة التهرب الضريبي اعتباره اسلوب وقائي و عقابي في آن واحد.
الكلمات المفتاحية: الضريبة، المكلف بالضريبة، التهرب الضريبي ، التدقيق المالي
Abstract:
This study aims to know the effective contribution of financial auditing to
reducing tax evasion, as this topic is considered a sensitive topic due to its
effects on the national economy, especially within the applicable declaration
system, and it is known that tax was and still is the largest financial resource The
state relies on it to formulate and implement its development policy, but it also
constitutes an obstacle for many citizens in light of their lack of tax awareness,
which led to the emergence of the so-called tax evasion, which is considered a
dangerous and growing scourge that extends its roots based on social, economic,
as well as political conditions.
Therefore, we find that financial audit plays an effective role in combating
tax evasion as a preventive and punitive method at the same time, in which the
tax administration relies on several means and techniques to confront this
phenomenon with the aim of establishing control over the statements made by
taxpayers and verifying their validity, and reaching the goal of simplifying
Facilitating the tax system for the taxpayers and making them aware of the
importance and benefit that accrues to them and the public treasury on the one
hand, and the protection of the national economy on the other.
Keywords: tax, taxpayer, tax evasion, financial audit, tax collection, fiscal audit

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