Tax oversight for ensuring compliance and enhancing the investment climate
Keywords:
tax auditing, tax procedures law, transparency, tax compliance, investment environment, tax investigationsAbstract
The establishment of tax oversight has led to the adoption of a set of substantive and procedural controls. This is clearly reflected in the Tax Procedures Code, which serves as the legal framework for all forms of tax audits and investigations. This regulatory structure aims to promote transparency and ensure tax compliance, thereby contributing directly to the creation of a sound investment environment. The legislator has emphasized declaration oversight as a primary form of control, and tax investigations as an in-depth mechanism, both of which help strengthen business stability and foster investment.
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References
1. Books
Ben Amara Mansour, Accounting and Tax Control Procedures, 1st Edition, Homa Publishing, Algeria, 2011.
Muhammad Abbas Mahrazi, Economics of Taxation, 4th Edition, Homa Publishing, Algeria, 2008.
Awadi Mustafa, Tax Control on Taxpayers in the Algerian Tax System, 1st Edition, Mzwaar Printing, Ouargla, Algeria, 2009.
2. Theses and Dissertations
• Doctoral Theses
Madine Ibrahim Al-Dhabbat, The Adoption of Generally Accepted Auditing Standards for Auditing Income Taxes in Syria, PhD Thesis in Accounting, University of Damascus, Syria, 2005-2006.
• Master's Theses
Bushra Abd Al-Ghinn, The Effectiveness of Tax Control and Its Impact on Combating Tax Evasion in Algeria from 1999-2002, Master's Thesis in Monetary Finance and Banking, Faculty of Economic and Commercial Sciences, University of Abou Bakr Belkaid, Tlemcen, 2010-2011.
Talbi Mohamed, Tax Control in the Algerian Tax System (1995-1999), Master's Thesis in Economic Sciences, University of Algiers, Algeria, 2001-2002.
Qahmous Samia, The Role of Tax Auditing in Improving the Quality of Tax Declarations: A Case Study of the Tax Directorate of Biskra Province, Algeria (2009-2010), Master's Thesis in Commercial Sciences, Faculty of Economic and Commercial Sciences, University of Kasdi Merbah, Ouargla, 2011-2012.
Kirdoudi Sihem, Accounting Information and Tax Control, Master's Thesis, Department of Management Sciences, Faculty of Economic and Commercial Sciences, University of Mohamed Khider, Biskra, 2008-2009.
Haroune Noureddine, Optimization of the Tax Administration's Action in the Fight Against Tax Fraud, 3rd Cycle Professional Master's Thesis in Public Finance, IEDF, 2004.
3. Articles
Ben Othman Aisha, Waheli Boualam, Assessing the Effectiveness of Tax Control Based on Performance Indicators: A Case Study of the Sub-Directorate for Tax Control in M'Sila Province (2011-2015), Journal of Economic Sciences and Management, Volume 10, Issue 17, Faculty of Economic and Commercial Sciences, University of Mohamed Boudiaf, M'Sila, 2017, pp. 146-157.
Bou Jerriaou Abdel Raouf, Harraq Msbah, In-Depth Investigation of the Taxpayer's Tax Situation and Its Role in Enhancing Tax Collection: A Case Study of the Wilaya Tax Directorate of Mila Province (2010-2019), Milaf Research and Studies Journal, Volume 8, Issue 1, Abdelhafid Bousouf University, Mila, June 2022, pp. 69-86.
Kheloufi Sofiane, Bou Jerriaou Abdel Raouf, The Role of Tax Control in the Tax Collection Process (2010-2014), Milaf Research and Studies Journal, Volume 5, Issue 1, Abdelhafid Bousouf University, Mila, June 2019, pp. 195-215.
Lwaj Monir, Lwaj Abdel Rahim, The Role of In-Depth Investigations in Revealing the True Tax Base for Gross Income Tax: A Case Study of the Tax File at the Jijel Tax Center (2017-2020), Journal of Business Management and Economic Studies, Volume 8, Issue 1, Zian Achour University, Djelfa, 2022, pp. 363-380.
Maghni Nasser, Tax Reforms in Algeria, Researcher Journal, Volume 2, Issue 2, Faculty of Law, Economic and Commercial Sciences, University of Kasdi Merbah, Ouargla, 2003, pp. 24-32.
4. Legal Texts
Law No. 23-22 dated 12/24/2024, concerning the Finance Law for 2024, Official Gazette No. 86 issued on 12/31/2023.
Ministry of Finance, General Directorate of Taxes, Direct Taxes and Similar Levies Law 2011.
5. Documents
Ministry of Finance, General Directorate of Taxes, Taxpayers' Charter Undergoing Control, Algeria, 2017.
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