Abstract:
This study aims to find out the role of fiscal audit in strengthening fiscal
controls, This study has been applied to the Directorate state taxes GhardaiaAnd
a survey respondents have been prepared and distributed a questionnaire on the
staff of the Directorate state taxes Ghardaia and Two taxes inspector Bounoura
and Metlili and Governors of the accounts, have been distributed (50)
identifying and restored them to 42 identify The study relied on the descriptive
and analytical methods and statistical tools to test hypotheses and to answer
questions of the study ,Crow was Alpha coefficient Nbach to see how much
validity and reliability of the questionnaire so that reached stability coefficient
of 0.787. It is allowed to answer the main dilemma by reaching a fiscal audit
that has a positive role in improving the quality of fiscal statementIn terms of the
fiscal audit program effective and private and it is available from fiscal auditor
and the process of scientific qualifications and accuracy of the fiscal audits
managed to encourage taxpayers to tax statements to be true and accurate and
this would increase tax revenue and enhance fiscal control
