أهمية إصلاح الجباية المحلية كخيار استرتجي لتحقيق متطلبات التنمية المحلية في الجزائر: دراسة حالة بلدية تيسمسيلت للفترة (2018-2021)‎

الملخص EN

This study aims at identifying the most important fiscal reforms and their role in promoting local development, given that collectivity is one of the communities' important resources.

These reforms have significantly affected local collections to enable these bodies to participate in the development process.

On this basis, the study concluded that communities depend heavily on State subsidies to cover their public expenditures.

Despite the State's reforms to the local penitentiary system, the resources collected do not cover a significant proportion of community public expenditures, which adversely affects the quality and level of services provided by these bodies.