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|Title:||دور نظم المعلومات في تفعيل الرقابة الجبائية|
|Other Titles:||دراسة حالة مديرية الضرائب لولاية ادرار|
ساوس, الشيخ / مؤطر
|Publisher:||جامعة أحمد دراية - ادرار|
|Abstract:||The information systems have become the most important resources and pillars of the administrations in the modern world, therefore; the value of information, the cost of obtaining it, the duration of the extraction of information and the accuracy of its preparation have been increased . There are several types that are integrated among them including the accounting and billing information system, as the extent of the tax administration’s fulfillment is related to the credibility and the ability to turn the inputs into outputs to achieve the objectives of the rule (fight fraud and tax evasion). The interdependence and integration between the tax information system and the accounting information system lies in the ability to include tax costs within the financial statements claimed by the tax administration of the tax institution, in addition to the ability of the institution to determine the impact of these burdens on the exploitative result of the institution. Developing countries, in particular, must develop the information systems and increase the quality, credibility and transparency of information in order to increase their efficiency and the extent of their implementation of the objectives set for them. This is matched by the development of tax administration and raising their effectiveness where we emphasize Tax censorship, which is considered the cornerstone of each tax administration.|
|Appears in Collections:||Mémoires de Master|
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