سبل تفعيل مساهمة الجباية المحلية في تمويل ميزانية الجماعات المحلية: دراسة حالة البلديات الكبرى لولاية برج بوعريريج خلال الفترة 2015-2020

الملخص EN

This study aims to find ways and mechanisms to activate the role of local taxation in financing the budget of local communities in Algeria, by carrying out an analytical and evaluative study of the budget of the major municipalities in the state of Bordj Bou Arreridj during the period 2015-2020 .

.

this study found the weak contribution of the local taxation in the financing, as it constitutes only 21% of the total resources of the municipalities, and it also covers only 36% of their expenditures due to the lack of fiscal culture among the taxpayers, the failure to follow up on collection by the municipalities, the increase in the total expenses, ect.