ETUDE ANALYTIQUE SUR LE CONTROLE FISCAL DES GROUPES DE SOCIETES

Abstract

The objective of this article is to identify the tax audit mechanisms of corporate group. The particularity of the group lies in the fact that through tax management practices the member companies of the group can benefit from substantial tax savings, more than an independent company can do. The tax administration ensures the regularity of these practices in order to preserve the interest of the state.
This work, based on a descriptive method and an analysis of tax audit work, revealed an ambiguity in the regulatory texts relating to corporate groups. This not only reduces the effectiveness of the tax audit but also hinders the adoption of the consolidated balance sheet regime by taxpayers.