تنظيم الجباية المحلية في التشريع الجزائري

الملخص EN

The study seeks to demystify the legal system of local levy because of the wide range of legal texts that control it, by diagnosing the structure of local levy, showing the total financial resources that make it up, following the various fiscal reforms that affected it, as well as assessing the legal system of local levy to reach comprehensive local development.

It is concluded that the current legal system for local levy is characterized by its limitations, given the variety of legal texts regulating local levy and its instability on the one hand, as well as the central authority's control over what is related to local levy on the other hand, which negatively affected its efficiency.