دور استخدام المعاينة الإحصائية في تفعيل عملية التدقيق الجبائي

Abstract

This study aims to find out the role that statistical sampling plays in the activation of the tax audit process, by knowing the most important measures taken by the tax administration in tax investigation process in order to recover tax dues, and analyze the impact of the statistical sampling on the tax audit process relying on studying the case of Adrar's directorate of taxes to in order to answer the following question: what is the role of statistical sampling preview in the tax audit process? We found that statistical sampling have a positive impact on tax audit process as it allows to investigate the tax files thoroughly and carefully with short time and less cost.