The Effectiveness Of The Fiscal Audit In Raising The Efficiency Of Fiscal Management In The Algerian Economic Institution A Field Study Of A Sample Of Auditors In The Southeast Of Algeria In The Year 2021

Abstract

This study aims to try to identify the effectiveness and ability of the fiscal audit to raise
the efficiency of fiscal management in the economic institution in the Algerian accounting
environment, through the role of fiscal management in the continuity of the institution, through the
integrity of fiscal declarations, according to the declarative tax system that depends Any economic
institution in accordance with the tax legislation, and for that, a questionnaire was directed to a
sample of auditors and practitioners of the accounting profession in the southeast of Algeria to
know their tax system, as well as the role of fiscal audit in raising the effectiveness of the tax
management in the institution. SPPS.22 and Excel programs to analyze the data and the obtained
data.
The study reached many results, the most important of which was that the fiscal management has
an important role in the continuity of the economic institution, and that the audit is effective in
influencing the fiscal management through the effectiveness and ability of the fiscal audit to judge
the integrity of the tax statements in the economic institution.