CONTROL FISCAL (COMPARATIVE STUDY)‎

Abstract

The fiscal administration possesses a number of powers, which is known as the fiscal authority, which gives it the ability to monitor the validity of written declarations, and taxes paid by taxpayers. In order to carry out control operations, the Algerian legislator developed a set of legal and regulatory texts, to control and suppress tax evasion and fraud, and to ensure a fair distribution of the tax burden among individuals according to their contributing ability. fiscal administration.‎ Key words: The Fiscal Administration, The Fiscal Authority, Taxpayers, Tax Evasion and Fraud.