إشكالية تمويل الجماعات المحلية في الجزائر : بين تحديات الجباية المحلية و سبل تفعيلها

الملخص EN

This study aims to highlight the challenges of financing local authorities in light of the reality of local taxation in Algeria, as well as to conclude ways to enforce its role in the financing process of local authorities.

This study found that local taxation faces challenges such as the weakness of tax collection, unequal opportunities for local authorities to benefit from local tax collection, the centralization of tax legislation, and the lack of coordination with the rest of public administrations.

It also concluded that in order to enforce the financing role of local tax collection, it is necessary to adopt the fiscal decentralization system and review the financial solidarity system between local authorities, in addition to creating a monitoring system for the extent of local taxation components' enablement and regulation of management procedures of fiscal resources, while implementing the integration between the efforts of fiscal administration and local authorities, in addition to modernizing the local taxation and developing its methods.