The contribution of accounting verification to controlling the tax base: A case study at the tax center of Sétif

Abstract

This study aims to highlight the role of accounting verification in increasing the declared tax base; it is regarded as a means of tax control for company tax declarations, which helps to establish the actual tax base through a revaluation of the declared tax base.

To this end, we adopted a descriptive and analytical approach, studying the theoretical aspects of accounting verification and the tax base, and a practical case study at the tax centre in the wilaya of Sétif for the period 2021–2024.

 The study highlighted the importance of the tax administration's use of accounting verification for control purposes in order to verify the reliability of the declared tax base and to detect errors, with the application of penalties