Tax Auditing as a Tool for the Early Detection of Tax Risks in Algerian Enterprises

This research aims to examine the role of tax auditing as an effective tool for the early detection of tax risks within Algerian enterprises. It explores the concept of tax risk, its types, and sources, while also addressing the various forms and methodologies of tax auditing. The study emphasizes the importance of adopting tax audit mechanisms as a means of preventing disputes with tax authorities and avoiding penalties resulting from errors or irregularities. The findings suggest that when applied systematically and professionally, tax auditing becomes a strategic tool to ensure tax compliance and transparency. It also contributes to the legal reduction of the tax burden, thereby improving institutional performance and enhancing financial stability.