النظام الجبائي لتفويض الهيئات المرفقية الإقليمية واقع التطبيق في فرنسا و آفاقه في الجزائر

الملخص EN

The adoption by the regional boards of the delegation of the public service as a new local collection mechanism, because it is compatible with the acquisition of skills, the private sector is looking for success and offloading the management of public services, with intelligence which embodies the dialectical relationship between public service, society and economic development.

The efforts of the local administration to reconcile the efficiency and the legitimacy in the management of its installations, which resulted in French law in a tax system of approval of the territorial collectivities, led us to find the requirements of the legal reference to taxation to delegate the public utility adopted by the French legislator, for the sake of knowing its prospects in Algeria and an attempt to put forward some proposals to enhance the Algerian experience.