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In this paper we attempt to provide an estimation of the scale of fiscal fraud as practiced by certain companies in Algeria. Given its hidden aspect, the full extent of this phenomenon remains difficult to quantify, and would suggest that there are currently no methods in existence that would enable its magnitude to be measured. It is our belief, however, that the use of a direct means of assessment, based on data provided by the tax authorities, can allow a significant proportion of tax fraud to be exposed. This illegal practice can be limited through fiscal control, carried out to inspect the sincerity of tax declarations and to penalise fraudsters for concealing their incomes and evading their tax obligations and/or to recover the sums due.

An evaluation of tax fraud cases limited by fiscal control in Algeria 2007–2013