أثر الضرائب العقارية على مالية الجماعات الإقليمية : الرسم على العقارات المبنية نموذجا

الملخص EN

Taxes on real estate wealth play an important role in achieving a country's financial objectives, and in this context the efficiency of local financial performance is directly coupled with the efficiency of collecting those resources, However, many problems hinder the collection of these taxes, which has made their outcome over decades stable and even deteriorating at other times, and from this point of view it is necessary to develop this important resource while maintaining tax fairness on the one hand and efficiency on the other in order to reach optimal tax performance and thus develop this important resource for regional groups