Please use this identifier to cite or link to this item: https://dspace.univ-adrar.edu.dz/jspui/handle/123456789/1094
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dc.contributor.authorغوماري, زينب-
dc.contributor.authorفضيل, جمعة-
dc.contributor.authorبوعزة, عبد القادر / مؤطر-
dc.date.accessioned2019-05-20T08:53:33Z-
dc.date.available2019-05-20T08:53:33Z-
dc.date.issued2018-05-
dc.identifier.urihttp://www.univ-adrar.dz/:8080/xmlui/handle/123456789/1094-
dc.description.abstractThis study was conducted by the tax Administration to highlight whether the efficiency of the tax auditor has an accounting role in reducing the tax fraud. The accounting efficiency of the tax assessor is an important element for detecting irregularities and frauds committed by taxpayers. Studying this hypothesis for a sample from the tax directorate and a group of certified accountants, it was concluded that understanding the tax system is necessary to conduct the audit and that there is a relationship between the accounting competence of the auditor and the extent of the and that accounting efficiency is an important element in conducting the fiscal audit.en_US
dc.publisherجامعة أحمد دراية - ادرارen_US
dc.subjectالجبايةen_US
dc.subjectالتدقيق الجبائيen_US
dc.subjectالتهرب الضريبيen_US
dc.titleالكفاءة المحاسبية للمدقق الجبائي ودورها في الحد من الغش الضريبيen_US
dc.title.alternativeدراسة ميدانية بمديرية الضرائب لولاية أدرارen_US
dc.typeThesisen_US
Appears in Collections:Mémoires de Master



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