دراسة الموارد الجبائية المحلية في ظل الإصلاحات الواردة لسنة 2022 في الجزائر

الملخص EN

The main objective of this study is to highlight the main role that local communities play in economic and social life, and the extent of its contribution to achieving the basic needs of its residents, where it was discussed in this study the types of local taxes and fees, as well as fiscal reform in Algeria in accordance with the finance law of 2022, in order for it to be a local tax, it mast at least be that local authorities have the right to control it, but we note the opposite, they do not have late freedom to determine their taxes, in terms of the tax base and rate and how to collect it, therefore, we find that the state has a monopoly on those taxes and has the authority to do so, In this context, our study seeks to know the extent of the central authority's dominance over the most cost-effective taxes, and try to find solutions by giving local communities especially municipalities, significant tax shares in order to strengthen their budget on the one hand and stimulate local development on the other hand