-

Universit kasdi merbah - Ouargla

.......... :
.........:

Facult des sciences Economiques, Commerciales et des Sciences de Gestion

Dpartement des Sciences Commerciales

--
)(2010-2009
:
31 :2013
:

2012/2011 :

"
"

)
.(85

III







-
:

IV


.




.

.
" "
.
:
.
.
:
.

-
. -




.







.
:
.

Abstract
The study aimed to explore the relationship between fiscal audit and its role in improving
the quality of fiscal statements, knowing that the fiscal audit is an important factor in the
declarative fiscal system because of its ability to manage the justice and fairness, and quality
of the statement based on the validity and accuracy of the information provided by the
permits to increase and enhance the voluntary fiscal The fiscal audit strategy taxpayer.
compliance and detect and deter non-compliance. Furthermore, the emphasis on the
development of the fiscal audit system corresponding to the fiscal statements, information and
accounts that persons offer permit to discover the irregularities committed in order to get them
to announce the full information about their returns. We have tested our hypothesis with a
questionnaire, and conclude that the fiscal audit can have a positive role in improving the
quality of the fiscal information and declaration, if it is supported by an effective and
available fiscal audit program, by auditors which have a good scientific and practical
qualifications and accuracy, permitting to encourage persons to announce their fiscal
information which increase the fiscal revenues.
Key words: fiscal audit, fiscal auditor, fiscal declarative statement quality, fiscal audit
quality, fiscal compliance.

VI

III

IV

VI

VII

VIII

IX

16

35

45

47

65

78

90

92

97

112

138

144

155

163
VII

)(1-1

19

)(1-2

56

)(1-3

97

)(2-3

2010-2009

104

)(3-3

2010-2009

110

)(4-3

113

)(5-3

114

)(6-3

115

)(7-3

116

)(8-3

117

)(9-3

118

)(10-3

119

)(11-3

119

)(12-3

120

)(13-3

121

Test de Kolmogorov-Smirnov un chantillon

)(14-3
)(15-3

122
123

)(16-3

126

)(17-3

128

)(18-3

ANOVA

132

)(19-3

One-Sample Test

134

VIII

)(1-1

)(2-1

20

)(1-2

57

)(2-2

72

)(3-2

79

)(4-2

88

)(1-3

96

)(2-3

115

)(3-3

116

)(4-3

117

)(5-3

122

)(6-3

133

)(7-3

133

)(8-3

IX

134

IRG

IBS

TAP

TVA

OECD

VASFE

BIC

IFU

BNC




.


.


.




.

.

.

.

Taxes are the price you pay for civilisation



:

:

: .
:
. . .

.


:


.



.


.


.
:



.


: .-

:


.

: .2010 -2009

.

.
:
.
-1 " "
.2005

.



.


.
-2 " "
.2004


.

.
-3
.2008-2007


.


.
4- Mesfin Gebeyehu, Tax Audit Practice And Its Significance In
Increasing Revenue In Ethiopia The Case Of Addis Ababa City
Administration, Addis Ababa University, Faculty Of Business& Economics,
.Addis Ababa, 2008


.

.
:
.





.


.
:



.
:


.




.


.

: .
: .
: .

.


.

:








. .
:
:
) (AUDIT ) (AUDIRE ) (ECOUTER

.1


2
1

Eustache Ebonodo, La Governance De Lentreprise Une Approche Par Laudit Et Le Contrle Interne,
Lhamattan, France, 2005, p103.

2 .20
3

.1
:


.

-

.2

:
:
" :
-

".3

" :

".4
- "

1 2010 .8
2

Audit comptable et Financier, Seduisant TAZ-MBODI, Auditeur de lintec CNAM , Spcialiste en audit et
finance,sit:http://www.google.dz/url?sa=t&rct=j&q=audit%20comptable%20et%20financier%2C%20seduisant
%20taz-mbodi&source. 23/07/2012.

3 2004 .2120
4 2009-2008 .3
4

".1

" :


" .2
) (Bonnault) et (Germond " :

".3


) (
.
:
:
:


.4
1

2006

.13
2
2003-2002 .13
3

2010 .11

4
2004/2003 .22
5

)
(.


.
:

.
.1
:


.2
:

1 .
2 .22
6

) :(01-01

: .22

)(

.

:
:



:

1
2007 .26
7

. :


) ( American Institute of Certified Public Accountants AICPA

1954
:
:
:
-1


.
) (
.1

.
1

2009/2008.96
8

.1AICPA


:
.2
-2

3
-3



.4
:
:
-1

1
2002 .26
2 .91
3
2008 .15
4 .31
9

-2

.1
-3

.2
:
:
-1

-2

-3

-4



.3

2006/2005 .22
.
2 .41
3

Dauber N.A., Qureshi A.A, Levine M.H, Siegel J.G, The Complete Guide To Auditing Standards, And
Other Professional standards for Accountants, Published By John Wiley & Sons, Inc., Hoboken, New
Jersey, Canada, 2008, p34.

10

.1
:

- :

. - :


- :

- : .

:
:


:
:
) (Audit Financier


Eustache Ebonodo, op cit, p224.
Dauber N.A., Qureshi A.A, Levine M.H., Siegel J.G, op-cit, p282.

11

1
2

.1
:
) (Institue Of Internals Auditos IIA audit

)( oprationnel "

".2
...


.3
:
) (Audit Fiscal .
:

-1




.

1 2005 .12
2 .24
3 " : "
2010 .3
4 .27-26
12

-2

.

:


.1 ...
:
-1 ) :(Audit Social
.....
-2 ) :(Audit Informatique

-3 ) :(Audit Stratgique

-4 ) :(Audit Qualit

-5 ) :(Audit Environnemental

.3

1
2005.21
2 .2928
3 .
13

:
:




.
:




1
.
:




.2

1 .25
2

2009-2008 .13
14

.1
:


.


.
:

.2

2 .26
15

:
) (...




.


.
:


.

:
:
:
:
-1 ) (ATIC
" :
.
".1
-2 " :
".2

Felli Mounira , Laudit Fiscal, Mmoire De (PGS) En Finances Publique, Institut Maghrbin Dconomie
Douanire Et Fiscal IEDF, Algrie, 2009-2011, p8.
2
Benadda.M.F, Laudit Fiscal Aspect Thorique Et Pratique, Mmoire De Troisime Cycle En Finances
Publiques, Customs And Fiscal Maghreb Institue, 2004, p2.

16

-3 )(Gouvernement Accountability Office

" :
1

" .

-4 ) (P.Bougan et J.M.valle "

".2
-5 ) ( A.Hamini "

". 3
-6 " :


".4


) (...
.
:
-1
.

1
2008-2007 .48
2 "
" 4-3 2005.2
3
.
4 .64
17

.
.
-2
) (conseil

) (Conseil National de Commissariat aux Comptes CNCC

.
.


.1
-3


.2
:

) (Examination
. ) (International tax audit
) ( ) (.

:

Benadda. M. F, op.cit, p:9.

Idem.

: ) (bilateral tax audits ) multilateral tax

(audits ) (simultaneous tax audits ).(joint tax audits
3

Joint Audit Report, Sixth Meeting Of The OECD, Forum On Tax Administration, Istanbul, September,
2010,p p 16,17. sit http://www.oecd.org/dataoecd/10/13/45988932.pdf date: 10/02/2012.

18

-1

-2 ) (Simultaneous Audits

-3

-4

-5
.
) :(1-1 ) Structured Framework for an International
(Tax Audit

)( Activities

)( Stages

-1 )( Planning

-2 )( Execution

- .

-3

- -

)( Forming a judgement

- .

19

Source: Joint Audit Report, Sixth Meeting Of The OECD, Forum On Tax Administration, Istanbul, September,
..sit http://www.oecd.org/dataoecd/10/13/45988932.pdf date: 10/02/201218 2010,p

.
:
) :(2-1

Source: Joint Audit Report; Art;Cit.p.19.

20

) (..

) (
.
:
:
:
:
-1

-2


-3
.1
:


.

) (...
) (Nordic Assistance Convention .
1

- -

2004/2003 . 13
21

.1

:

.2





.3

:
:
)Organization For Economic Co-Operation

(OECD And Development :

:
) (Audit scope and intensity:
-1 ) (Full audits

1 .181
2

2010 .47
3
2009 30.61
22

-2 )(Limited scope audits

.
.

-3 )(Single issue audits



:

.

:
)(Periods under examination

) (...
) (


:
) (Location of audits

OECD, Strengthening Tax Audit Capabilities : General Principles And Approaches, Forum On Tax
Administrations Compliance Sub-Group, October 2006, p p9,10. sit
http://www.oecd.org/dataoecd/46/16/37590009.pdf date : 20/4/2012

23

. .

) (
.1
:

:


.2

.3
:



Idem.

2 .2
3 .6261
24

.1
:


.
:


.
:

.
-1

. :

Multistate tax commission, sales & use tax audit manual, Washington, 2010, p33, sit http:
//www.mtc.gov/uploadedfiles/multistate_tax_commission/audit_program date :2/2/2012.

25

.1
-2


:
. :
:
: %10
50.000 %15 50.000
200.000.2 ...
:
.
.3


1 : "
" 12-11 2010 .43
2 " " 2005
.12
3 .
26

.

.

:


)(910

:
.



. :
:
) (Indpendance




.1

Seddik.R.S, Laudit Fiscal Des Socits Dans Le Contexte Marocain Aspects Mthodologiques Et
Pratiques, Mmoire Pour Lobtention Du Diplme National Dexpert Comptable, Institut Suprieur De
Commerce Et Dadministration Des Entreprises, Maroc, p21.

27

:
)( Secret professionnel

.
:
) (Comptence

- -

.1




:

) (
.2...


.
Idem.

) Tax Office (TO

/ .
OECD,Strengthening Tax Audit Capabilities, op-cit, p48.

28

:
:

:

-1
-2

-3

-4

-5
) (

-6
-7
-8 .2
:

.


1
(
) .3

2 .49

29

. :
:

:
-1 :
...
-2 Prendre connaissance des lments :
juridiques, comptables et de gestion

:
... .
-3 :
.1...
-4 :

.
-5 :
.2
- :

30

M. Benadda Fethy, op.cit, p:32.

Idem.

.
:
) :(Promote voluntary compliance


)
(1
) Identify areas of the law that require

:(clarification



2
) :(Gather Information



: )
(


):(Law Clarification And Educate taxpayers

Mesfin Gebeyehu, Tax Audit Practice And Its Significance In Increasing Revenue In Ethiopia The Case
Of Addis Ababa City Administration, Faculty Of Business& Economics, Addis Ababa University, Addis
Ababa, 2008, p17.
2
Ibid, p19.

31

.1
) (Tax education and tax knowledge :

) (

. 2...
:

.




.3

)(Internationional Federation Of Accountants IFAC

:
- .

Edmund Biber, Revenue Administration: Tax Payer Audit-Development of Effective Plans, Technical
Notes And Manuals, Fiscal Affairs Department, International Monetary Fund, April 2010, p3.
2
Palil M.R, Tax Knowledge And Tax Compliance Determinants In Self Assessment System In Malaysia,
Doctor Of Philosophy Thesis, Department Of Accounting And Finance, The University Of Birmingham,
Malaysia, 2010, p42.
3
Felli mounira, op.cit, p19.

.
32

-1

) (Check-list
>< ><
.1

2
.
-2

.3 -3


.4

1 .79
2

. Benadda. M F, op.cit, p:33

Kaaouana Hanen et Dhambri Hichem , Laudit Fiscal, maitrise Sciences Comptable, Institut Suprieur de
comptabilit et dadministration des entreprises (ISCAE), , Tunis, 2005/ sit:
http://www.memoireonline.com/03/07/398/m_l-audit-fiscal1.html En date : 2/2012.
3

4 .83
33

.


.

.83

34

:




:
: . - : .

:


) (190
" :
" 113
" :
"
.1



) 37 (.2
:
:
1
.45
2

Ministre des finances, direction gnrale des impts, Guide pratique du Contribuable direction des
relations publiques et de la communication, Algrie, 2011.

35

-1

-2


-3 ) (
-4
.
-5
.
-6 :
-7
-8
...
-9 ...

) (
.
:

1 " "2003-1999 2004/2003

.6665
36

" "


:
-1 )
(
-2

-3

-4

) tat comparatif des bilans E

(n31 ) (

) (relev de comptabilit srie k 37


-5
.1
:
:
10


.
1 .
37

:

-1

-2
.1
:


.2 :
-1 :

: : )(..
: 9 12

:

2010/2009 .119

2 .
9 :
.
12 : 9 10 10
.
38

: ) (Procdure Contradictoire


40 .
-2 :
:
.1

) " ( La Taxation Doffice
"
40 .2


.3
:

.

1
" " 2009 .10
2 .
3 .119
39

.


-

) (La vrification ponctuelle

.2



10 .3

:
1992 131
)La vrification VASFE

(approfondie de la situation fiscale densemble :

- .

1 .80
2

Ministre des finances, direction gnrale des impts, Guide pratique du Contribuable direction des
relations publiques et de la communication, Algrie, 2011.
3 20 2010.19

40

) (VASFE
.1
) (Thierry Lambert " :


" .22001
.
: ) (VASFE
: )(VASFE
%5

:
-1

-2

-3
-4 ) (
-5
.
.3
1 ) (1999-1995
2002-2001.109
2 .
3 2009
.83
41

: )(VASFE

:
-1

-2 15 1
-3

...
...
-4


.
:
: )(VASFE


.2


...
1 21 .20
2 .123122

42

-1

-2

-3
-4 .



.

:
:

40 . :

. 1 .125 124
43

:

.






.

44

.

.

.

03 :
: .
: .
:
.

46

:


.

03

:
-

: .

:




.
: .
:


.1

103 " :2011

".
1 2008 .147
47

.1
:


.
:




.
:

2 ...

.
.


.3

1 2007 .44
2 2009-1992
2006-2005 .36
3 . 149148
48

:


:
:

) (Piet Vandendriessche
) :(Deloitte

.3

1 2009-1992 - .3536
2
2008 .50
.
Vilatte G, Les entreprises belges entretiennent de bonnes relations avec les autorits fiscales, News

Relese, Belgium, Sit : Www.Deloitte.Com-Assets-Dcom-Belgium- Date 22-12-2011.

49

:






:
(
) 1


2


:
) (NIF )
8 4 3 (2003
3

1 .53
2
2004 .62
3 2009-1992 .172
4 .3738
50

.1
:




.



.2

25 2003


3 2009
) ( Fraudeurs

1 2004-2003
.110
2 21
2011 .http://www.echaab.info.tn/detailarticle.asp?idx=12557 :
51

29 .
2009 .1

2

.3

:


:

:
:

135 " :

136

".4

1 .
2 .4142
3 .38
136 2011 :


...
4 135 .
52

-1
) ( Impts Sur Les Bnfice Des Socits IBS

) G50 (
.1



2
%25 %19

%50 %25

%50 .3
) ( Acomptes
.
) = - % 25 ( .4
-2
148 " :
136 ".5
:

1 2010-2009 .33
2
2008.235
3
150 .2011
4 .235
5 148 .2011
53

.1
: ) ( ) (.2
-3


.

.
.3
-4


1 2 2003 .3224
2 ) ( 2004-1992
2006-2005 .102
3

12 2011.74
54

:
) (
.1 %60
2006 %25 2008
.2%19
:


01 02
)L'impt Sur Le Revenu IRG

(Global
:

42
.3
-1
:

25 2009

.184
2 .33
3 01 02 .2011
55

) :(1-2

120.000

120.001 360.000

20

360.001 1 .440.000

30

1 .440.000

35

: 104 .2011

-2 IRG )(BIC
)(Les bnfices industriels, et commerciaux

:
-

) :(Le Rgime Rel

10.000.000 :
.1
- ) : (Le Rgime Simplifi
) (Limpt forfaitaire Unique
10.000.000.2

Ministre Des Finances, Direction Gnrale Des Impts, Guide Pratique Du Contribuable, Algrie, 2010.
Idem.

56

1
2

:

.1
:
) :(1-2

: .129

- ) :(IFU limpt forfaitaire unique

)
( 5.000.000 .2 %5
%12 .3
-3
)(Les Bnfices Non Commerciaux BNC

1 20 02 .2011
2 282 1 .139
Ministre Des Finances, Direction Gnrale Des Impts, Le Systme Fiscal Algrien, Algrie, 2011.

57

- ) :(Rgime De La Dclaration Contrle

.1
- ) : (La Retenue A La Source


.2
-4


.
.3
:
:

) (Tax Sur La Valeur Ajoute TVA

) (
.4
Guide Pratique Du Contribuable, op cit, p15.

2 .102
3 .183
4 2003
.8
58

-1

" :
"
1968
62 1990 18
%17 %7 12001
%7
%17
.2
-2

:

18 ) ( 2001

.

1 "
" 2005 .10
Ministre Des Finances, Direction Gnrale Des Impts, Guide Pratique De la TVA, Algrie, 2011.
3

2006-2005

.72
59

:
-1
) (Tax Sur Activit Professionnel T.A.P
%2.55 1996 %2 .12001

.
-2
223 :

.
:
.
:

)(G N Dclaration dexistence

) 8 30
) ( IRG ) (IBS .3
183 " :

1 .10
2 223 2011 .116
3 .26
60

".1


:
-

3 183
30.000.

:
) (Declaration Mensuelle

(Dclaration Trimestrielle ) (G50 ) (G50.A

) (20 .5
-1

:
.
) G50 ( : ) G50 A ( : ).(TVA
1 183 .2011
2 .53
3

Ministre Des Finances, Calendrier Fiscal, Direction De La Lgislation Fiscal Sous Direction Des Relations
Publiques Et De Linformation, Algrie, Edition 2004, p 7.

4 194 .2011
5 .27

61

-2
:
/ ) :(IRG- BIC) ( Rgime Simplifie
) (IRG Les bnfices

) (BIC industriels, et commerciaux .1

/ ) (IRG-BNC) (Dclaration Contrle
) (IRG SALAIRE
) (IRG ) Les Bnfices Non Commerciaux

(BNC .
) (TAP ) (TVA 20 .

: )(Dclaration Annuelle
30

:
-1
) (IBS
) (Srie G n4
) ( 30

)
(

1

Ministre Des Finances, Direction Gnrale Des Impts, Guide Pratique Des Dclarations Fiscales, Algrie,
2010, p13.
2
Guide Pratique Du Contribuable, op-cit, p62.

62

.1


.
153
.
-2
) (IRG
30
) (Srie G n01 )

.(...

) (G n1 -
:

) 10.000.000 ( ) (Srie G n11 30

:
)
(.....

1 152 .2011
Ministre Des Finances, Guide Pratique Des Dclarations Fiscales, op.cit, p62.

63

) 5.000.000 ( ) (Srie G n12 1

) ( srie G n13 .
) (Srie G n15 1 .
:

TAP : G n31 ) ( G n38 31

- .

1 110
64

:


.

) (...
. :
:
:

:

.1

.

.2
:

:

1
45 2010 .16
2
3 11 2009 .81

65

:



.1
:

.
:



.

... .2
:
-1
) (Relevance

.3
:
1
2009 .54
Brasseur .C, data management qualit des donnes et comptitivit, lavoisier, hermes science, 2005, p67.

3
2006 .22
66

) (Timelines


1

.2

:
. TVA TAP
:
-02-201+
-06-201+
-09-20.31+
20 .

1
72 2009 .13
2
2007-2006 .5152
3 .10
4
2009-2008 .56
67

...
-2
) (Reliability " :



".1

:
-

) :(Verifiability

" :
"


.2
-

1
26 2010 .316
2
2009-2008 .54
68

) :(Neutrality .1


.2
-3

3


.4



:

. 1
2009-2008 .98
2 .14
3 .52
4 2002-2001 .22
5

2004/2003 .5
69

.
.
.
3 26 11-07 25 2007


.1
:
.
-1
) (Consistency
.2
-2 )(Comparability


.3

1 " :
IFRS IAS "ISA 2011 .12
2 2
10 2008 .117
3 .
70

-3




.



.1
-4

:
.2

.3
.
) ( :

1
2011 .26
2 .59
3
2009 .62
71

.1
:
) :(2-2

:
" - "- 2007.25

.
) ( S.C.F


1
- - 2007
http://www.jps-dir.com/forum/forum_posts.asp?TID=4665 .2012/6/16

72

.1

:
.

)
( .2 ) (Mohd rizal palil :
"
" .3
:
:
:


.


4

1 ) ( IAS-IFRS
2009.293
2

Marti L.O., Wanjohi M.S., Magutu P.O., Mokoro J.M, Taxpayers Attitudes And Tax Compliance Behavior
In Kenya, African Journal Of Business & Management, Aibuma Publishing, April 2010, p114.
3
Palil M.R, tax knowledge and tax compliance determinants in self assessment system in malasia, op-cit,
p157.

4 2004
.124
73

:
.1
:

.
:
) :(Probability of Detection
" "


.
.3

1 .47
2 2000 16.166
Palil. M.R , Fariq. M. A, Determinants Of Tax Compliance In Asia A Case Of Malaysia, European Journal
Of Social Sciences, Volume 24, Number 1, 2011, P14.
3

74

:
:



.1
:


2

3





.4

1 .122
2
) ( 2009
.714
3
2007 .4
4

Jacobs A.A, Managing Principal, Usersstandars For Integrated Tax Information Systems In Tax
Administrations Of Developing Counties, The M Group Inc,p 7. sit www.mgroupglobal.com. Date 15-012012.

75

:


.1
:
:


.
-

.2

:


.3

1 " "
2010 .5
2

Palil M.R, tax knowledge and tax compliance determinants in self assessment system in malasia, op-cit,
p192.

A.Raouya , Modernisation De Ladministration Fiscaleles Prochaines Etapes, Conference Nationale Des

Cadres De Ladministration Fiscaleles, Bulletin Dinformation De La Direction Generale Des Impots, La Lettre
De La DGI, Ministre Des Finance, 2010.

76

.1

1 2011 11 :19
www.radioalgere.dz :
77

.




.



.

:





.
.

78

.1

:
- :
.
- : .
) :( 3-2

1 .106
79

:

:

:

:
-1 :
:


-2 :

-3 :

:

.
Biber E, op-cit, p5.

80

:

:
-1:

-2:



.
:
:



...
:


:


.
81

:

.


.
:



. ) (compliance
) (

.



.
:
: )(Corrective

82

: )(Deterrent

:



:

: )(Preventative
.
:
" ".

:



.

.3

Ibid, pp 1,2.

OECD, Strengthening Tax Audit Capabilities, op-cit,p8.

3 4
8 2006 .207
83

.

" :

".1






.2

1
2009 .28
2 .47
84

.1






.2
:
" ".

:





.

1 2012
.33 http://www.rbiproject.com/metac1-presentations_files/Mark%20Konza- :
Main%20Presentation-Arabic.pdf.2012/6/18 :

2009 .28
85

:

" : " .1
:
:



2
" "





.3
:


:

1 .97
2 .
3 .615
86

.1


.
.2
:
:

:


:



...

.4
1 .98
2 .8
3 .69
4

Tax audit framework , p6

http://www.icap.org.pk/userfiles/file/TechnicalDepart/Tax_Audit_Framwork_annex_tax_audit.pdf,
date: 29-11-2011.

87

.1
:
" ".
:
) :(4-2

1 " "
.7
88

.

:






.

89

.
:
: .
: .
: .

91

:
:

)(Exploratoire

) (Le Test .
) (...

.1
.


.
: -


:
.
:
) (05
:

22

2010.16
92

: :
-1 :

.
-2 :
.
-3 :



.
-4 :

.
: : ) (03
-1 :

.
-2 :


.
-3 :

.
93

:



.

:
.
:



.
)(03 :
-1 :

.
-2 :
.
-3 :
.


.

94

: : ) (04
-1 :

.
-2 :
) .(...
-3 : ) (.
-4 :

.
:

95

) :(1-3

: --
96

) (


.

.

.

:

:
) :(1-3
:

2007

2008

2009

2010

21

21

84.168.193,00

35

35

116.998.315 ,00

31

31

174.798.852 ,00

22
14

22

18.025.719.00

14

6.316.630,00

: .

) (1-3 ) (

2008 21 2007 35 2008
97

%39 2009 %49 2007 2010

24.342.349
.


.

:




.2003



.
:
) (Assiette


.1 :
1 .155
98

:
-1 ) (G50

= A1

100

-2 ) (

= A2

100

-3 " "

=A3

" "

100

) A3 A2 A1 (
) (A1
) (A2

) (A3
.

Ministre Des Finances, Dispositif Dvaluation Des Performances Des Services Extrieurs, DGI, 2003, P4.

99

:
-1 :
) ( IBS ) (G4

= A4

100

.
) ( BIC /G11

= A5

100

= A6

) (BNC

100

.
) (G1

= A7

100

)
(
.

100

-2
) (IBS/G4

100

= A8

.
) (BIC/G11

100

= A9

.
) (BNC/G13

100

= A10

.
) (G1

100

= A11

.



.
101

-3 ) (
- :

= A12

) (IBS/G4

100

: ) (BIC/G11

100

= A13

) (BNC/G13

100

= A14

) (IRG/G1

100

= A15

.1
:
) (G18
100

= A16

1 .179
102

) (G18
100

= A17

) (G18

.1
:

100

= A18

= A19

100

(A18) :
) (A19
.

1 .159
103

) :(2-3 2010-2009
2009

42069

A1

)(

A2

A3

" "

A4

G4 /IBS

284

515

62143
17718
17718
20359
44525

2131

A5

G11 /BIC

A6

G13/BNC

A7

G1/IRG

A8

G4 /IBS

515

A9

G11 /BIC

376

A10

G13/BNC

A11

G1/IRG

541

9006

A12

G4 /IBS

515

A13

G11 /BIC

3872
624
905
2948
9006
96

3872
100
905

515

104

600
3872

2010

%
67
100
45

55

55
68
32
18

11
6
22
15

31966
50595
16790
16790
15582
33805
318
583
2262
3890
693
944
3211
6976
71
583
341
3890
74
944
525
6976
113
583
549
3890

%
63
100
46

54

58
73
46
12

8
7
19
14

67

A14

G13/BNC

A15

G1/IRG

A16

G18

1118

A17

1949

G18

1949

241

+A18

905
584
9006
1118

241

A19

7
6.4
100

100

100

83
944
647
6976
1526
1526
2619
2619
232
232

8
9
100

100

100

: .
:
: A1
(2009) %67 (2010) %63 ) (%100

" " %45 %46

IBS BIC BNC IRG %55
%68 %32 2010 %46
(2009) 68 (2010) %44
.

: %18 % 12 2009 2010
9 %8 11%8
6 %7 .
2009 2010 %22%19
A12 %14 %15 A13 %8 %7 A14%9 %6.4
105

.A15
A16 ) A17 (%100
%100 2009.2010

:
) (
.
:
) (recouvrement
:
:

= R1

100

)( )(1-
= R2

100
)(1-

106

:
)(
100

= R3

100

= R4

:

100

= R5

:
= R6

100

.
:
20
:
= RH1

107

100

.

.
:
:
-1
+

= C1

100

-2

= C2

100

: ) (les transactions immobilires

-1 ) (
= C3

100

-2
= C4

100

108

.
: ) (
-1
= C7

= C8

)/12/31 (

100

100

-2
= C9

100

-3
= C10

)(1+

100

:
) (. -1
= C12

100

109

-2
= C13

100

.
) :(3-3 2010-2009

2010

2009

31

22

0.59

25
5314

0.47

460
2310

19.9
90

C1

) (

C2

32
5417

C3

460
2178

21.12

C4

452
460

98

414
460

C7

32
31

103

25
22

113.63

C8

C9

32
5

6.4

25
5

C10

: .

) (C3,C2, C1

2009 31 ) %0,59
110

32 (
2010 22 ) %0,47 25 3
( %21.12 2009%19,9
2009 2010 %98
%90 2009.2010

%100 2009 2010
C8 C9
2009 6.4 2010 5 .
C10 .

:
) (
.
) (

) (

)

(.
111

:
:
:
) (Questionnaire
) (Statiscal Pakage for social Sience SPSS
SPSS Version 16

.
:


36

32
%88 .
:

26
.
:

)(


.

112

:


:
) :(4-3

-1

-2

09

-3

09

-4

08

) : (.
:
:
:

) (09


.
:

) (09

.
113

:

) (08

.
) ( 1 3 3
:
) :(5-3

:
) (SPSS :
:
:

:
) (Corrlation

:

114

:
) (F .
:
:
) :(6-3

%
28,12

40-30

28,12

50-40

11

34,38

50

9,38

32

100

30

: SPSS

) (6-3 40 50
) (%34,38 ) (%28,12 30 40
) (%9,38 50 .

. :
) :( 2-3

: .SPSS

115

:
) :(7-3

25

78,1

21,9

32

100

: .SPSS

) ( 7-3 " "

) (%78,1 ) .(%21,9

.
) :( 3-3

: .SPSS

116

:
) :( 8-3

5-1

28,12

10-6

21,88

15-11

9,38

16

13

40,62

32

100

: .SPSS

) ( 8-3 %40,62 16
% 28,12 5-1 %21,88
10-6 % 9,38 15-11 16
.
) :(4-3

: SPSS

:
:

117

-1

) (01
.
. ) (02 .

-2

) (
.
) :( 9-3

**0,23

**0,46

**0,62

**0,30

**0,46

**0,29

**0,41

**0,36

**0,22

** )(0.05
: SPSS

) (9-3
) (
)
(0,05 0,22 0,62 ) (3
.

118

) :(10-3

**0,06

**0,012

**0,34

**0,36

**0,53

**0,40

**0,61

**0,22

**0,30

** )(0.05
: SPSS

) (10-3
) (

) (0,05 0,22 0,61 ) (7
.
) (11-3

**0,37

**0,18

**0,39

**0,19

**0,11

**0,11

**0,50

**0,36

** )(0.05
: .SPSS

119

) (11-3
) (
)
(0,05 0,11 0,50 ) (8
.
:

) (cronbachs alpha 0 1
.1
) ( :
) :(12-3

26

0,83

0,91

: .SPSS

) (12-3 ) (0.83
) (0.91 ) (
.
: -
)(Test de Kolmogorov-Smirnov un chantillon

1 SPSS
.38
120

. .

:
: .
: .

).(0,05
) :(13-3
Test de Kolmogorov-Smirnov un chantillon

T1

Variable

32

2.54

Moyenne Paramtres normaux a,,b

0.39

Ecart-type

0.17

absolue Diffrences les plus extrmes

0.12

Positive

-0.17

Ngative

0.95

Z de Kolmogorov-Smirnov

0.33

)Signification asymptotique (bilatrale

: SPSS

) (0,33
) (0,05 .
:

: SPSS

2005.66
121

) :(5-3

- ) (2,54 ) (0,30 .

:
:
:

) :( 14-3

1 1,66

1,67 2,33

2,34 3

: SPSS.539

) (2/3 0,66 1 2 3 .
:
- 1 :

122

) :(15-3

X1
X2
X3
X4
X5
X6
X7
X8
X9

26

81.2

12.5

6.2

23

71.9

18.8

9.4

19

59.4

15.6

25

19

59.4

18.8

21.9

21

65.6

21.9

12.5

24

75

12.5

12.5

26

81.2

15.6

3.1

19

59.4

18.8

21.9

18

10

56.2

31.2

12.5

195

53

40

67.7

18.41

13.89

2.75

0.57

2.63

0.66

2.34

0.86

2.38

0.83

2.53

0.72

2.62

0.71

2.78

0.49

2.38

0.83

2.44

0.72

2.54

0.39

: SPSS

) (15-3
2.54 0.39



.

:
123

) (7X
) (2.78 ) (0.49 ) (
) (% 81.2 . )
( .
) (1X
) (2.75 ) (0.57
) ( ) (% 81.2 .
) ( .
) (2X

) (2.63 ) (0.66 ) (
) (% 71.9 . )
( .
) (6X

) (2.62 ) (0.71 ) (
) (% 75 . )
( .
) (5X ) (2.53
) (0.72 ) ( ) (% 65.6
. ) ( .

124

) (9X
) (2.44 ) (0.72 ) (
) (% 56.2 . )
( .

) (8X
) (2.38 ) (0.83
) ( ) (% 59.4 . )
( .
) (4X
) (2.38 ) (0.83
) ( ) (% 59.4 .
) ( .

) (3X ) (2.34 ) (0.86

) ( ) (% 59.4 .
) ( .

.
- 2 :

125

) :( 16-3

X1
X2
X3
X4
X5
X6
X7
8X
9X

22

68.8

21.9

9.4

17

12

53.1

37.5

1.96

16

50

28.1

21.9

17

10

53.1

31.2

15.6

23

71.9

18.8

9.4

20

62.5

28.1

9.4

17

11

53.1

34.4

12.5

14

10

43.8

31.2

25

14

43.8

28.1

28.1

160

83

45

55.57

28.81

14.81

2.59

0.66

2.44

0.67

2.28

0,81

2.38

0.75

2.62

0.66

2.53

0.67

2.41

0.71

2 .19

0.82

2.16

0.84

2.40

0.37

: SPSS

) (16-3
2.40
0.37

.
) (.

:
126

) (5X
) (2.62 ) (0.66 ) (
) (% 71.9

.
) ( .
) (1X ) (2.59 ) (0.66
) ( ) (% 68.8 .
) ( .
) (6X
) (2.53 ) (0.67 ) (
) (% 62.5 . )
( .
) (2X
) (2.44 ) (0.67
) ( ) (% 53.1 . )
( .
) (7X
) (2.41 ) (0.71
) ( ) (% 53.1 . )
( .
127

) (3X
) (2.38 ) (0.75 ) (
) (% 53.1 . )
( .
) (4X
)(2.28
) (0.81 ) ( )
(% 50 . ) (
.
) (8X
) (2.19 ) (0.82 )
( ) (% 43.8 . )
( .
) (9X
) (2.16 ) (0.84 ) (
) (% 43.8 . )
( .
-3 :

128

) :(17-3

X1
X2
X3
X4
X5
X6
X7
X8

19

11

59.4

34.4

6.2

20

10

62.5

31.2

6.2

18

11

56.2

34.4

9.4

22

68.8

15.6

15.6

21

65.6

15.6

18.8

15

12

46.9

15.6

37.5

23

71.9

6.2

21.9

18

12

56.2

37.5

6.2

156

61

39

60.94

23.81

15.23

2.53

0.62

2.56

0.62

2.47

0.67

2.53

0.76

2.47

0.80

2.09

0.93

2.50

0.84

2.50

0.62

2.46

0.36

: SPSS

) ( 17-3
2.46
0.36

.

:

129

) (2X
) (2.56 ) (0.62 ) (
) (% 62.5

.
) ( .
) (1X
... ) (2.53
) (0.62 ) ( ) (% 59.4
. ) ( .
) (4X ) (2.53 ) (0.76
) ( ) (% 68.8 .
) ( .

) (5X
) (2.47 ) (0.80 )
( ) (% 65.6 . )
( .
) (3X
) (2.47 ) (0.67 ) (
) (% 56.2 . )
( .
130

) (7X )(2.50
) (0.84 ) ( )
(% 71.9 .
) (8X
) (2.50 ) (0.62 ) (
) (% 56.2 . )
( .
)(6X ) (2.09 ) (0.93
) ( ) (% 46.9 .
) ( .
:

) ANOVA (F
)
(
LSD ) (. :
) :(H0a .
) :(H1a . ) :(H0b .
) :(H1b .131

) :(H0c .
) :(H1c .
).(0.05
:
) :(18-3 ANOVA

15-11

2.88

16

2.80

5-1

2.13

10-6

2.20

15-11

2.88

16

2.57

5-1

2.18

10-6

2.55

15-11

2.54

16

2.57

8.28

2.84

0.055

10-6

2.28

5-1

2.23

11.062

: SPSS

:
"
" "
) (0 ) (0,05 5-1
2.20 2.3 ) (
6
2,40 2,8 )(

132

.
:
) :(6-3

: .SPSS

) :(7-3

: .SPSS

" " ) (0.055

) .(0.05 :

133

) :(8-3

: .SPSS

:
) ( One-Sample Test :
) :( 19-3 One-Sample Test
Test Value = 0
95% Confidence Interval of the
Difference

Mean

Upper

Lower

Difference

)Sig. (2-tailed

Df

2.6789

2.3975

2.53819

.000

31

36.802

t1

2.5327

2.2659

2.39931

.000

31

36.684

t2

2.5884

2.3257

2.45703

.000

31

38.159

t3

: SPSS

: 0.000 0.05
) (2.54

134

) (tax gap

).
(.1
: 0.000 0,05
) (2,40 .

.
: ) (19-3 0.000 0,05
) (2,45 .
) (Mohd rizal palil



.2

.F.Clemens And R.Nadine , Tax Evasion, Tax Avoidance And Tax Expenditures In Developing Countries :
Areview Of The Literature, Report Prepared For The Uk Department For International Development (DFID),
Oxford University Centre For Business Taxation, 2009, p21.
Palil M.R, op cit , p70.

135

:


) ( %71.9




) ( %68.8



.

136

.




.




.

) (


) (

.
.
138





.



.
) (


.

.



.
:

139



.

.
.


.
.

.
) (
.

.
:

140


.
.
. . .
.

.
.
.
.

.

141




.


.

:



.

142

-1
.2002
-2 .2007
-3 .2009
-4 .2004
-5
.2005
-6 .2008
-7
.2009
-8
.2003
-9
.2008
-10
.2009
-11 : SPSS
.2005
-12 .2010
-13
2010

144


-14
.2006

-1
45 .2010
-2
10 2.2008
-3
11 3.2009
-4 ) ( IAS-IFRS
.2009
-5 2
.2003
-6 25
.2009
-7
2003 .
-8
.2007
-9
.2006
-10
. 2009 30

145


-11

.2009
-12
8 4 .2006
-13
26 .2010
-14 16 .2000
-15
72 .2009

:
-1 ) ( 2004-1992
.2006-2005
-2
.2007-2006
-3
.2006/2005
-4
.2008-2007
-5
.2004/2003

146


:
-1

.2008
-2 2009-1992
.2006-2005
-3
.2008
-4
.2004
-5 - -
.2004
-6
.2006
-7
.2011
-8
.2004
-9 .2009
-10
.2009
-11 -2005
.2006
-12 ) (1999-1995
.2002-2001
147


-13
.2009-2008
-14
.2010-2009
-15 .2002-2001
-16
.2009/2008
-17
.2009
-18
.2005
-19
.2010/2009
-20
.2009-2008
-21 " "2003-1999
.2004/2003
-22
.2004/2003
-23
.2007
-24
.2009-2008
-25
.2004-2003
148


-26
.2010

-1
" " .2009
-2
" " .2005
-3
" " 4-3 .2005
-4 "
" 12-11 .2010
-5 .2006

-6 SPSS
.
-7 " "
.2005
-8
" IFRS /IAS "ISA
.2011
-9
" " 1314.2007
-10

" " 2009

-11

Pratique De Laudit Oprationnel En Milieu Bancaire

" " .2010

149


-12
" " .2009
-13 " "
22 .2010
-14 "
" .2009

-1 148 .2011
-2 01 02 .2011
-3 20 02 .2011
-4 223 .2011
-5 183 .2011
-6 194 .2011
-7 152 .2011
-8 103 .2011

-1
) http://www.nazaha.iq/%5Cpdf_up%5C1532%5Cpp-l :
.(2012/6/21
-2 2011
11 : 19 .www.radioalgere.dz :
-3
2012 http://www.rbiproject.com/metac1- :

presentations_files/Mark%20Konza-Main%20Presentation-Arabic.pdf.2012/6/18 :
150



Les ouvrages
1- Brasseur. C, data management qualit des donnes et comptitivit,
Lavoisier, hermes science, 2005.
2- Eustache Ebonodo, La Governance De Lentreprise Une Approche Par
Laudit Et Le Contrle Interne, Lhamattan, France, 2005.
3- Dauber N.A., Qureshi A.A, Levine M.H, Siegel J.G, The Complete Guide
To Auditing Standards, And Other Professional standards for Accountants,
Published By John Wiley & Sons, Inc., Hoboken, New Jersey, Canada, 2008.
Les Thses
1- Felli mounira, laudit fiscal, mmoire de fin dtude pour lobtention du
diplme de poste graduation spcialis (PGS) en finances publique, institut
maghrbin dconomie douanire et fiscal IEDF, Maroc, priodes 2009-2011.
2- Kaaouana Hanen et Dhambri Hichem , Laudit Fiscal, maitrise Sciences
Comptable,

Institut Suprieur de comptabilit et dadministration des

entreprises (ISCAE), Tunis, 2005.

3- M. Benadda

Fethy, Laudit Fiscal Aspect Thorique Et Pratique,

Mmoire De Fin Dtude Troisime Cycle Spcialis En Finances Publiques,

Customs And Fiscal Maghreb Institue, 2004.
4- Mesfin Gebeyehu, Tax Audit Practice And Its Significance In Increasing
Revenue In Ethiopia The Case Of Addis Ababa City Administration, For
The Partial Fulfillment Of Msc.In Accounting And Finance, Addis Ababa
University, Faculty Of Business& Economics, Addis Ababa, 2008.
5- Palil. M.R, Tax Knowledge And Tax Compliance Determinants In Self
Assessment System In Malaysia, A Thesis Submitted For The Degree Of
151


Doctor Of Philosophy, Department Of Accounting And Finance, The University
Of Birmingham, Malaysia, 2010.
6- Seddik. R. S, Laudit Fiscal Des Socits Dans Le Contexte Marocain
Aspects Mthodologiques Et Pratiques, Mmoire Prsente Pour Lobtention
Du Diplme National Dexpert Comptable, Institut Suprieur De Commerce Et
Dadministration Des Entreprises, Maroc.
Les Revues et Les Rapports
1-Clemens Fuest And Nadine Riedel, Tax Evasion, Tax Avoidance And Tax
Expenditures In Developing Countries, Areview Of The Literature, Report
Prepared For The Uk Department For International Development (DFID),
Centre For Business Taxation, Oxford University, 2009.
2- Biber .E, Revenue Administration : Tax Payer Audit-Development of
Effective Plans, Technical Notes And Manuals, Fiscal Affairs Department,
International Monetary Fund, April 2010.
3- Joint Audit Report, Sixth Meeting Of The OECD, Forum On Tax
Administration, Istanbul, September, 2010.
4- Marti L.O., Wanjohi M.S., Magutu P.O., Mokoro J.M, Taxpayers Attitudes
And Tax Compliance Behavior In Kenya, African Journal Of Business &
Management ( Ajbuma), Aibuma Publishing, April 2010.
5- Palil M.R, Fariq. M. A, Determinants Of Tax Compliance In Asia A Case
Of Malaysia, European Journal Of Social Sciences, Volume 24, Number 1,
2011.
Sminaires Et Confrences
1- A.Raouya , Modernisation De Ladministration Fiscaleles Prochaines
Etapes, Confrence Nationale Des Cadres De Ladministration Fiscaleles,
152


Bulletin Dinformation De La Direction Gnrale Des Impts, La Lettre De La
DGI, Ministre Des Finance, Algrie , 2010
Les Lois
1- Ministre Des Finances, Direction Gnrale Des Impts, Guide Pratique Du
Contribuable, 2010.
2- Ministre Des Finances, Le Systme Fiscal Algrien, Direction Gnrale
Des Impts, 2011.
3- Ministre Des Finances, Direction Gnrale Des Impts, Guide Pratique De
la TVA, 2011.
4- Ministre Des Finances, Direction De La Lgislation Fiscal Sous Direction
Des Relations Publiques Et De Linformation, Calendrier Fiscal, Edition 2004.
5- Direction Gnrale Des Impts, Ministre Des Finances, Guide Pratique Des
Dclarations Fiscales, 2010.
6- Ministre Des Finances, Dispositif Dvaluation Des Performances Des
Services Extrieurs, DGI, 2003.
Sites Internet
1- Arturo A.Jacobs, Managing Principal, Usersstandars For Integrated
Tax Information Systems In Tax Administrations Of Developing
Counties, The M Group Inc. sit www.mgroupglobal.com. 15-01-2012.
2- Audit comptable et Financier, Sduisant TAZ-MBODI, Auditeur de lintec
CNAM ,

Spcialiste

en

audit

et

finance,

sit:

http://www.google.dz/url?sa=t&rct=j&q=audit%20comptable%20et%20fin
ancier%2C%20seduisant%20tazmbodi&source=web&cd=1&ved=0CB8QF
jAA&url=http%3A%2F%2Fwww.newafrika.org%2FIMG%2Fdoc%2FSYN
THESE_AUDIT_FINANCIER_ET_COMPTABLE.doc&ei=REtjUIzLEqP
153


d4QTvxID4Ag&usg=AFQjCNHyJoEU-30zdPbvglrTuhZly1ncwg

date :

23/7/2012.
3- Forum On Tax Administrations Compliance Sub-Group, Strengthening
Tax Audit Capabilities : General Principles And Approaches, Prepared
By OECD (Organisation For Economic Co-Operation And Development),
16 October 2006,p8.

sit; http : --www.oecd.org-dataoecd.

4- Multistate tax commission, sales & use tax audit manual, Washington,
2010,

p33,

sit

http

//www.mtc.gov/uploadedfiles/multistate_tax_commission/audit_program
date :2/2/2012.
5- Tax audit Framework, article et disponible sur le sit www.icap.org.pk
6- Vilatte G, Les entreprises belges entretiennent de bonnes relations avec les
autorits fiscales, News Relese, Belgium, Sit : Www.Deloitte.Com-AssetsDcom-Belgium- Date 22-12-2011.

154

) :(1
.

--

--

156

)(2

-

:

Le Rle Daudit Fiscale dans lAmlioration de La Qualit Des Dclarations Fiscales

-.




.





:

157

:
)( :
30 -1 :
40 -30 50 -40 50 -2 :

-3 :
5-1

10-6

16

15-11

/1

01

02

03

04

.

.

05

06

07

.
158


08

09

/2

01

02

03

04

..

05

06

07

08

09

/3

01

02

....
159


03

04

05

06

07

08

160

III

IV

VI

VII

VIII

IX

8
162

11

11

14

16

16

16

18

21

22

22

24

25

27

27

28

28

29

29

29
35

:
163

35

35

37

40

""VASFE
:

40

: " "VASFE

41

42

43
44

45
46

47

47

47

48

49

49

50

51

164

52

52

58

60

65

65

65

66

73

74

75

78

78

79

80

82

83

85

165

85

87

89

90

91

92

92

: -

92

92

96

97

97

98

98

106

107

108

112
112

:
166

112

112

112

112

113

114

113

117

122

122

134

136

138

144

155

163

167