Tax audit procedure A comparative study of Libya and Morocco

Tax audit procedure

 A comparative study of Libya and Morocco

Abstract:

 This study examines the tax audit procedure (accounting audit procedure) through a comparative analysis of Libyan and Moroccan legislation. This procedure is considered one of the most important mechanisms used by tax authorities to verify the accuracy of tax returns and accounting statements submitted by taxpayers. The study aims to highlight the legal framework governing accounting audits in both countries, emphasizing the guarantees granted to taxpayers during this procedure and its effectiveness in combating tax evasion. The study employs a descriptive-analytical and comparative approach, analyzing the legal texts regulating the tax audit procedure in Libya and Morocco and then comparing them to identify similarities and differences between the two systems. The study concludes that the Moroccan legislator has given greater legislative attention to the tax audit procedure, through meticulous regulation of procedures and the establishment of a set of legal guarantees for taxpayers. This contrasts with the Libyan legislator, who has limited himself to a general and concise regulation of this procedure. This reflects the differing relative importance of taxes as a source of public treasury funding in the two countries.

Keywords: tax audit ruler, accounting audit ruler