دور الجباية المحلية في تمويل الجماعات المحلية في الجزائر : دراسة حالة بلدية تمالوس بولاية سكيكدة

الملخص EN

The study aimed to highlight the role of local taxation in financing local communities by studying the case Tamalous municipality in the Wilaya of Skikda.

to achieve this aim a set of secondary data were derived from the municipal budget of Tamalous municipality for the period from 2018 to 2021 and analyzed.

the study concluded that the contribution of local taxation in financing of Tamalous municipality is minimal and relies heavily on state subsidies in financing its budget.

the study recommended the need to upgrade local taxation in order to provide local communities with the financial means that allow them to achieve an integrated and continuous financial balance.