واقع التحصيل للإيرادات الجبائية في بلدية المسيلة : إيضاحات من تقرير مجلس المحاسبة لسنة 2020

الملخص EN

This paper aims to evaluate the current state of the collecting of fiscal resources in the municipality of M'sila during the period 2014 to 2017 in the light of the annual report of the Court of Auditors 2020, by studying and identify the nature of these fiscal resources and their relative importance compared to the total of fiscal resources, and identify the reasons for the low collection of some taxes in the municipality of M'sila.

Through the research results, fiscal resources carried out by fiscal authorities are essential revenue in financing the municipality of M'sila during the period 2014-2017, but the fiscal resources carried out by the municipality is low, due to the many difficulties and obstacles that are known in the collection process for such taxes.