الجباية المحلية في الجزائر : تشخيص الواقع و سبل التفعيل

الملخص EN

Local taxation resources are the most important financial resource for local communities, which are essential actors in local development.

However, they cannot fulfil their role and development tasks without adequate and stable financial resources.

Therefore, this study aims to highlight the reality of local taxation in Algeria, assess its effectiveness, and explore ways of reforming and valuing it.

The study found that local taxation is the main driver of local communities' activity, but it faces several challenges and difficulties that have negatively affected its productivity and effectiveness, thus failing to cover increasing local burdens.

This requires the adoption of fundamental and radical reforms and the creation of a genuine local taxation to value and strengthen the financial resources of local communities and create permanent and stable sources of wealth.