دور الإمتثال الجبائي الطوعي للمؤسسات الاقتصادية في الحد من مخاطر الرقابة الجبائية : التحقيق المحاسبي نموذجا

Voluntary tax compliance reflects the extent to which taxpayers are keen to pay their tax and fee obligations on time and in accordance with the law. This is considered evidence of their tax awareness and trust in the tax administration. This study aims to clarify how voluntary tax compliance by economic institutions contributes to reducing the risks of tax audits, such as penalties and fines, with a particular focus on the supervisory role of accounting investigation. The study relied on a descriptive approach through its analytical method and a case study of a tax file at the Bordj Bou Arreridj tax centre. The results indicate that strict adherence to accounting rules and legal texts acts as a protective shield that safeguards economic institutions from risks At the same time, institutions that comply significantly enjoy greater trust from the tax administration, which reduces their chances of facing penalties. The study concluded that voluntary tax compliance has transcended being merely a legal obligation to become an effective management strategy that contributes to protecting economic institutions from the risks of tax audits. The study recommends the necessity of raising awareness about the importance of compliance as a fundamental element of effective management.