دور الاستشارة الجبائية في تقليص مخاطر الرقابة الجبائية - دارسة حالة بالمديرية الفرعية للرقابة الجبائية بالمسيلة

Abstract

This study aims to investigate the role of tax consulting In reducing audit risks by understanding the conceptual framework of audit, Its principles, challenges, and the role of tax consultants In risk reduction. It also aims to understand the impact of consulting on decision-making processes to achieve tax compliance. This is achieved through a case study conducted at the Sub-Directorate of Tax Inspection in M'sila, addressing the problem statement: "How can tax consulting contribute to reducing tax audit risks"? Through this study, we have found that consultancy leads to achieving a significant level of benefit. Tax consultants play a crucial role in risk reduction and defending the organization as experts in the field of taxation. They do so by examining the tax situation, assessing compliance with applicable laws, and rectifying errors

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