التنمية المحلية من منظور الجباية المحلية للجماعات المحلية : قراءة وصفية تحليلية

الملخص EN

The objective of this study is to shed light on the great importance of local collection as an important source of financing for local communities, by addressing the most important taxes and fees that constitute local collection for local communities; In view of the vital role played by local communities, considering that they are the main actor next to the state, and the implementing agency for its development policy through the powers granted to it by law, they are required to promote local development, rather making it one of its first priorities within the development plans based on its level, in addition to its role The main and pivotal aspect of coordinating the various local actors in the private and public sectors, and even the regional actors, in achieving and promoting local development.