The Procedural Framework of the Tax Audit: Addressing Business Audit and Tax Security Delivery: Towards a New Trust Approach - Couverture souple

Aarab, Karim; Drissi, Mehdi

 
9786205840542: The Procedural Framework of the Tax Audit: Addressing Business Audit and Tax Security Delivery: Towards a New Trust Approach
Couverture souple
ISBN 10 : 6205840545 ISBN 13 : 9786205840542
Editeur : Our Knowledge Publishing, 2023

Synopsis

The Moroccan tax system is essentially declarative, the taxpayers must declare spontaneously their profits and incomes and the control of the administration is often done a posteriori. This control is not done arbitrarily, but rather according to a procedure well determined by the legislator "the normal procedure of rectification following the verification of accounts", it is a set of techniques to control and ensure the sincerity of the accounts and declarations filed. When talking about this procedure, it is essential to remember that there are two main actors, namely the administration and the taxpayer, where the rules of the game are summarized in the framework of the powers of the administration and the definition of a protection framework for the taxpayer. To ensure this protection, the legislator has attributed a certain number of guarantees in the form of procedural rules that are imposed on the administration during the implementation of these control instruments, these rules are of fundamental scope.

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Éditeur
Our Knowledge Publishing
Date d'édition
2023
Langue
anglais
ISBN 10 
6205840545
ISBN 13 
9786205840542
Reliure
Broché
Nombre de pages
104
Coordonnées du fabricant
non disponible
Personne responsable
non disponible