الموارد الجبائية للبلديات وإشكالية استقلاليتها: دراسة لعينة من بلديات الشمال والجنوب الجزائري للمرحلة 2012-2021

الملخص EN

This paper aims to know the most important fiscal resources for municipalities in Algeria and the extent of the impact and role of local resources in achieving financial independence for a group of municipalities from the north and south Algeria.In the period between 2012 and 2021, by adopting the descriptive analytical approach and using the panel data in the applied case.The study made it possible to reach a number of results that are summarized in the fact that local collection is the most important source of funding for the municipal budget, but it is considered insufficient to achieve the independence of its financial responsibility.The collection of fees for professional activity is considered as the largest resource that the municipality earns from local collection, but exempting some activities from it or reducing it in order to encourage investment in a municipality has negatively affected its revenues and financial returns, and then on the financial balances of the municipality.