مدى مساهمة الجماعات المحلية في زيادة حصيلة الجباية المحلية : دراسة حالة بلدية برج الكيفان

الملخص EN

This research aims at proceeding a deep analysis about the local taxation outcome, and pointing out the interaction of several parties in the increase of its outcome profitability; relying on the principle that the rigorous analysis should take into account not only the local taxation distribution rates and the benefits that local authorities get out of it, as it is included in the law on indirect taxation, similar charges and in the most of studies debating this subject, but also detailing appropriately its tax base and the legally authorized entities to collect it.

Thus, the roles of the interacting parties is clear and the necessity of the coordination between them all is beyond question: The commune treasury, environment services, The fiscal administration services.

The commune local authorities need to undertake a pedestal role in this field, by applying all the legal procedures to increase its taxation outcome.