الإصلاحات الجبائية و أثرها في الحد من عجز ميزانية الجماعات المحلية : دراسة حالة بلديات تلمسان

الملخص EN

This study aims to highlight the local collection and its role in financing the municipal budget, as well as the efforts made by the state through its initiation of a series of reforms that targeted many aspects of both management and procedures, seeking to reduce the deficit that most of the Municipalities where the latter face difficulties due to the imbalance between their resources, and the heavy burdens of the tasks assigned to them, which negatively affects their services provided and limits their development role assigned to them.