دراسة تحليلية لمساهمة الضرائب المباشرة و الرسوم المماثلة في تمويل ميزانية الجماعات المحلية : دراسة حالة بلدية المسيلة خلال الفترة 2013-2019

الملخص EN

Direct taxes and similar fees are considered one of the most important sources of financing the budget of local groups, especially the municipality, as they are the basic regional group of the state, due to the great importance they bear in covering their expenditures and achieving their development program.

This study came to identify the direct tax revenues of local groups and the extent of their contribution to the management budget.

Through a case study of the M’Sila municipality for the period from 2013 to 2019, with the aim of assessing and analyzing the reality of financing direct taxes and similar fees for local groups and the extent of their contribution to their total revenues.