The Role of Accounting Investigation of Sales Invoices in Detecting Tax Evasion.Case Study: Setif Province's Tax Center

Abstract

The goal of the study was to demonstrate how accounting inquiries into sales invoices might help identify instances of tax evasion, given that these invoices are legitimate business documents that are used to create financial and accounting accounts. An investigation of a tax file that took place between 2017 and 2020 resulted in the preparation of a case study at the level of the state tax center of Setif. The study came to the conclusion that accounting inquiry, which involves carefully going over taxpayers' accounts, invoices, records, and accounting papers, is one of the most crucial tax control methods that helps find all kinds of fraud and manipulation.