The role of auditing in reducing tax risks in Algeria

Abstract

 This study precises effective role of tax audit in managing company tax charges, continuously and periodically, to reduce tax risk that results from the non-respecting tax legislation, which exposes the company to financial sanctions, amends financial invalidity. highlighting tax control by administrative authority in controlling the charged by tax, and the continuous changes on tax legislation with complicated character of the tax law, which represents real risk in the company circle, and pushes it to use audit technics, in order to avoid those risks. tax audit uses various technics and methods to early achieve omissions and abuses, to restrict task risk, in order to avoid it or to minimize it at least. When the company aims adopting clear tax policy, it takes tax audit in consideration, as a preventive warning alarm and immunity for the company whenever it is exposed to an eventual tax control.