أثر النظام الضريبي على الاستقلالية المالية للجماعات المحلية في الجزائر

الملخص EN

The law grants the local communities many powers, and in order for them to be able to perform them, financial resources must be available that fit the required local spending.

among the most important of these resources are fiscal revenues that make up the tax system, which makes local finance and the tax system interconnected, so we aim through this study to determining impact of this system on financial independence of local communities.