تحليل تطور العائدات الجبائية المحلية خلال الفترة 2010-2020م : دراسة ميدانية

الملخص EN

The study aimed to identify the concept of local taxaes and the concepts of tax and fee and the distribution share of each of them, in addition to the treatment and analysis of the extent of development in the tax returns, in terms of the collection value, the rate of development and the average contribution rate of each component to the total collection, using the descriptive analytical approach.

The study concluded that the average rate of development rate of the total collection value for the years studied was 6%, and that the largest average rate of contribution was estimated at 51%, with a fluctuation in the value of collection and the rate of development.