السياسة الجبائية من منظور الجباية المحلية ودورها في تحقيق التنمية الاقتصادية بالجزائر: دراسة حالة بلديات ولاية المسيلة (2014-2020)‎

الملخص EN

The aim of this study is to highlight the role of tax policy from the perspective of local collection as it is among the basic mechanisms in advancing economic development in Algeria, by shedding light the concepts related to the subject and the extent of the contribution to financing the budgets of local communities.

case of M'sila municipalities 2014-2020.

it was concluded that local collection contributes significantly to moving the wheel of economic development at the local level, but the lack of coordination between the non-centralized interests of the state is weaker than its outcome, especially those directly belonging to local communities.

this calls for intensifying efforts to improve the tax returns, which fall within the powers of the municipal councils.