فعالية الجباية المحلية في تحقيق الاستقلالية المالية للجماعات المحلية : دراسة تحليلية لبلدية واد سلي بالشلف

الملخص EN

This study aims to determine to what extent local collection makes it possible to achieve the financial autonomy of local authorities by applying to the commune of Wadi Sely in Chlef State during the period 2017-2020, and the study concluded that local authorities depend for their financing on external and internal sources, and that the contribution of local tax revenues to the commune of Wadi Seli remains weak due to the existence of obstacles that prevent it from achieving its goal of financial independence, the study suggested giving some autonomy to local governments in adopting laws and taxes that they deem appropriate to augment their resources.