واقع و آفاق الجباية المحلية في الجزائر

الملخص EN

The study aimed at diagnosing and analyzing the reality of local tax collection in Algeria and exploring the possibility of developing it and upgrading it to a more effective level.

It concludes that local collection is the basic engine of economic and social development at the regional level.

It is the largest share of total financial resources.

The latter faces several challenges and difficulties in mobilizing these tax resources, which hinders the performance of their tasks in a balanced and integrated manner, which led to the introduction of periodic reforms and constant and continuous research on how to develop them for the purpose of strengthening the finances of regional groups in the form of Reflected in their effectiveness and efficiency.