الاستقلالية المالية للجماعات المحلية بين الواقع و التشريع : دراسة مقارنة لدول المغرب العربي (الجزائر-تونس-المغرب)‎ نموذجا

الملخص EN

The study aims to clarify that the principle of decentralization imposes the autonomy of local and regional communities administratively and financially, where on the one hand it is independent in the performance of its functions, and on the other hand it enjoys financial autonomy to carry out its functions these functions, and each expansion of the terms of reference, is accompanied by an increase in the financial resources allocated to them, so that to say that financial resources are an essential element of local independence so that they do not have separate financial resources Independence is considered to be incomplete and to prevent it from exercising its competence, since the consolidation of administrative decentralization and upgrading its capacity to carry out its terms of reference depends on the financial resources available to it.

it was concluded that there was a significant gap between legislation and reality and an imbalance in the importance it received these groups are financially independent in the Maghreb states, where they are fully subject to the central authorities and therefore financial dependence, especially those groups that suffer from financial deficits.