سبل ترقية مصادر إيرادات الجماعات المحلية

الملخص EN

This study aims to identify the different mechanisms and methods that allow to improve the sources of revenue for local communities and achieve optimal use of them.

the descriptive-analytical approach was used by addressing the theoretical aspects of local public revenues in Algeria, as well as its technical, legislative and organizational structure.

the study concluded that for local communities to be able to perform their tasks, a variety of sustainable sources of financing must be available, both tax and non-tax resources.

the bad management of these sources and their scarcity led to the inability of local communities and their weak finances, which imposed the necessity of promoting and reforming them.

there were several attempts, the most important of which was the existence of a law regulating the finances of local communities.

such as putting in place the draft local tax code, which was expected to enter in 2019.

the latter brings with it several reforms.