عوائق تفعيل الجباية المحلية كأداة لتمويل المالية المحلية و سبل إصلاحها

الملخص EN

Local communities perform various functions in order to achieve local development.

To perform that, they need human or material resources.

The financial resources are the primary source in covering the needs of local communities.

The effectiveness and independence of any local body can be measured according to its financial capacity to achieve its development objectives from its own sources without relying on any assistance or subsidies from the central authorities.

-When the Local communities rely on the self-resources in covering its needs and costs, constitutes a guarantee for its independence, notably from the central authority.

-The local taxation constitutes the most important self-financial resource for local communities because it is considered a primary source in financing the local budget, but local taxation and due to a set of factors does no contribute adequately to domestic financial funding.

Through this study we will identify different obstacles that led to the local taxation effectiveness reduction, and deal with the ways of reform through local studies, various obstacles that have led to limiting the effectiveness of local taxation and exposure have become sufficient.

To ways to fix it, as this study aims to identify the most important factors that limit the effectiveness of local collection, and solutions that lead to the restoration of the natural position of the role of local collection in activating local finance, and a set of results has been reached, the most important of which is that local collection takes care The first contributor in financing the local budget is righteous, but it knows a set of obstacles that lead to its weakening, in addition to that the local collection is subject to the principle of subordination to the central authority, meaning that the central administration controls everything related to local collection.