الجباية المحلية خيار استراتيجي لدعم مداخيل الجماعات المحلية على ضوء الأوضاع الاقتصادية الراهنة : دراسة ميدانية ببلدية حاسي ماماش للفترة 2013-2017

الملخص EN

The revenue structure of local communities depends heavily on the funding they receive from the state.

Local tax system is a subject of constant debate and has witnessed a clear development in recent years.

This issue is of great importance to researchers in the economy, legal sciences and management sciences, and requires further exploration.

Where most researchers focus on the technical aspect of local tax, while the legal aspect and study the weight in the national collection is also fertile ground for study.

In practice, there is a draft law on local levies to overcome the shortcomings recorded since independence in the collection of local communities (municipalities and state).

The aim of this paper is to highlight the measures taken to develop and modernize the local tax system by assessing the fiscal activity and financial health of the local communities, and to present a forward-looking view of the reform of local finance and taxation.