Abstract:
In this study, we seek to define the importance of the role of
accounting and tax investigation in the correction of the taxable
bases through which the revenues of the public treasury are
increased and on the other hand to detect and deter tax fraud
and subject all taxpayers to the necessary legal procedures.
Where the study was done by shedding light on some concepts
of the accounting and tax investigation and tax bases and then
highlight the role of this investigation in the correction of tax
bases by studying the cases of some files subject to tax and carry
out the process of investigation and control within the legal
limits and then to extract the validity of statements or not
correct What to correct
