إشكالية تحصيل الجباية المحلية و متطلبات إصلاحها في الجزائر

الملخص EN

The reform of the local administration is considered one of the most important main goals that the Algerian state seeks to achieve, in order to bring the latter closer and bring it closer to the citizen and to achieve his demands and needs in a degree of ease and speed, especially with regard to his rights.

Perhaps the most important aspiration of the state through the reforms of the local administration, we find the reform of the Algerian tax system in general, and the local tax system in particular, because there is a correlation between the two systems and each influences and is affected by the other.

Among the reforms of the tax system is the separation of taxes that are attributable to the state and those of local groups, and this falls within the prevailing global trends aimed at promoting decentralization of government, on the one hand, and the distinction of local groups with their own resources, which can be directed towards local development efforts.

The latter needs a set of factors, whether political, economic, legal or financial, and comes at the forefront of these factors provides vital financial resources, where the availability of a sufficient amount of this financial vitality is one of the necessary requirements to strengthen and support the role of local groups in local economic development and a basic determinant of training Considerable local financial wealth that is capable of achieving financial self-sufficiency without the need to seek the assistance of the state in the most extreme cases necessary.